e-filing - r.d.sivakumar
TRANSCRIPT
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 : [email protected]
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