e-filing - r.d.sivakumar

AUTHORR.D.SIVAKUMAR,M.Sc.,M.Phil.,M.Tech.,

Assistant Professor of Computer Science & Assistant Professor and Head, Department of M.Com.(CA),

Ayya Nadar Janaki Ammal College,Sivakasi – 626 124.

Mobile: 099440-42243e-mail : sivamsccsit@gmail.com

website: www.rdsivakumar.blogspot.in

CO-AUTHORR.RUPA DEVI, M.Com. (CA),M.Phil.,

Assistant Professor of M.Com. (CA)Ayya Nadar Janaki Ammal College,

Sivakasi – 626 124

E-FILING

Each and every person is responsible to pay the tax to the government.

PersonsIndividualHUF (Hindu Undivided Family)CompanyFirmAOP (Association of Person)BOI (Body of Individual)

E-FilingThe process of electronically filing Income tax returns through the internet is known as e-Filing.

Scheme of ITR FormsITR-1

For Individuals having Income from Salary/ Pension/ Income from One House Property (excluding loss brought forward from previous years)/ Income from Other Sources (Excluding Winning from Lottery and Income from Race Horses)

ITR-2 For Individuals and HUFs not having Income from Business or

ProfessionITR-3

For Individuals / HUFs being partners in firms and not carrying out business or profession under any proprietorship

Scheme of ITR FormsITR-4

For individuals & HUFs having income from a proprietary business or profession

ITR-5 For firms, AOPs and BOIs

ITR-6 For Companies other than companies claiming exemption under

section 11

ITR- 7 For persons including companies required to furnish return under

section 139 (4A) or section 139 (4B) or section139 (4C) or section 139 (4D)

Due Dates of Filing the Return of Income

S.No. Person Due Date

1 Companies 30th September

2 A person other than company whose

accounts are required to be audited under

this Act or under any other law

30th September

3 A working partner of the firm whose

accounts are required to be audited under

this Act or under any other law

30th September

4 In case of any other assessee 31st July

Procedure for RegistrationLog on to the website

www.incometaxindiaefiling.gov.in

Click on Register Yourself tab and select Individual

Step 1: Enter Basic Details

In the registration form, the individual enter the basic details and press Continue button

Step 2: Registration FormA. Enter Password Details

B. Enter Personal Details

C. Enter Contact Details

D. Enter Current Address

E. Fill Subscribe to E-mail and alerts

Finally click the Submit button. Then the Registration Successful form will be open

Step 3: Registration Successful

Procedure for E-filingLog on to the website www.incometaxindiaefiling.gov.in

Click on the ‘e-file your returns’ tab.

Select appropriate type of Return form.Download Return Preparation Software for selected Return Form. (Excel File)

Fill your return offline and generate a XML file.

Enabling Macros in MS Excel 20071. Click the Microsoft Office Button and then Click Excel Option

3. Click the option ‘Enable Macros’.

2. Click Trust Center, Click Trust Center Settings, and then click Macro Settings.

Log on to the website www.incometaxindiaefiling.gov.in

Click on Register option

Enter PAN, first name, middle name & surname and date of birth/incorporation of the assessee

Then click Register tab

Login with User ID and Password

Select Submit Return

Note: For making use of digital signature, one needs to download a software named Java Runtime Environment 6 (JRE 6Beta).

Fill all the details in the Submit your Return form and press Upload button

If your upload is successful, then the acknowledgement of return would be displayed.Save the acknowledgement at required destination.Click on “PRINT” to generate a printout.

THANK U