E-Filing FAQs
What is e-Filing of Returns?
Filing of Income Tax returns is a legal obligation of every person whose total income for the previous year has exceeded the maximum amount that is not chargeable to income tax under the provisions of the I.T Act, 1961. Income Tax Department has introduced a convenient way to file these returns online using the Internet. The process of electronically filing your Income tax returns through the Internet is known as e-filing of returns.
How is e-Filing different from the regular filing of returns?
E-filing offers convenience of time and place to tax payers. This facility is available round the clock and returns could be filed from any place in the world. It also eliminates/ reduces interface between assessee and tax officials. The procedure of e- filing is explained on the home page of the website.
What to do if there is an "INTERNAL ERROR" at the time of registration?
Kindly try again and if the problem persist, kindly send a email request to efiling@incometaxindia.gov.in with the following details required for registration
- PAN
- First Name
- Middle Name
- Last Name
- Date of Birth/Date of Incorporation
- Father's First Name
- Father's Middle Name
- Father's Last Name
- Address
- Phone
- Email id
- In case, taxpayer has entered the wrong email-id during registration and taxpayer is not able to activate its user id, what is to be done by taxpayer to activate the account?
- Kindly send an e-mail request to validate@incometaxindia.gov.in for activation of your user-id with the following details required for registration
- PAN
- First Name
- Middle Name
- Last Name
- Date of Birth/Date of Incorporation
- Father's First Name
- Father's Middle Name
- Father's Last Name
- Address
- Phone
- Email id
Can a LEGAL HEIR file the return of the deceased assessee for compulsory DSC cases?
Yes. First, the legal heir has to obtain a DSC in his own capacity. The DSC of the legal heir, so obtained can be registered in the ITD e-filing website as follows:
The details of Legal heir and the deceased assessee, such as :
- PAN
- First Name
- Middle Name
- Last Name
- Date of Birth
- Father's First Name
- Father's Middle Name
- Father's Last Name
- Mobile Number
Above mentioned have to be sent through e-mail to efiling.administrator@incometaxindia.gov.in along with the documentary evidences (in scanned format) i.e. death certificate of the deceased assessee. After receiving these details by the e-filing administrator, the Legal heir's PAN will be linked to the deceased assessee and a confirmation email will be sent to email id of the Legal heir and then only, the return of the deceased assessee can be filed electronically by Legal heir.
My Challan of payment of Advance Tax or Self Assessment Tax does not contain correct PAN or Assessment Year. Will the claim be allowed?
No. You are advised to get it corrected by making written request to Branch of Bank from where payment has been made upto 15 days of payment and thereafter to your Assessing Officer. Detailed challan correction mechanism
How can taxpayer find his Assessing Officer (AO) Code ?
Click the following link for get more details about your AO CODE
How can I come to know about TAN(Tax Account deduction Number) of my deductor?
Kindly refer to Form 16 or Form 16A issued by the employer for the TAN number. You can also see the details of deductor in the 26AS Tax credit statement made available by the NSDL in its website, which can be easily accessed through ITD e-filing website.
In the cases of refunds, the information desired is IFSC Code, bank a/c number and type of account. The assessee is not required to mention the name of the bank. However, this may be necessary to ensure that the refund is not credited to a wrong account due to quoting of incorrect MICR code.
As per prevalent standard banking practice, it is MICR code and the Bank account number which uniquely determines the destination account. In case of wrong MICR code, the refund credit will fail but would not be credited to the wrong account at all.
How do I know whether my e-return is being processed at CPC Bangalore or the Assessing Officer.
The taxpayer is advised to login to the website using his/her user id and password and select “My Account->View e filed Returns/Forms->Income Tax Returns->Status” to check the status of return for a given assessment year.
What are the due dates for filing of returns for non-corporate and corporate taxpayers?
As per the provisions of section 139 of the Income Tax Act, 1961 the due dates for filing of returns of income for different category of assesses are as under:
| Due Date | Details |
|---|---|
| 31st July of every Assessment Year | Individual who are not liable to audit |
| 30th September of every Assessment Year | Corporates |
|   | Person liable to audit u/s 44AB |
| 30th November of every Assessment Year | Person liable to comply Transfer Pricing |
Is it mandatory to file return of income after getting PAN?
No. The liability to file return of income arises only when you have taxable income.
Who can file the return for a deceased assessee?
A legal heir can file the return in such case.
If I have paid excess tax, how and when will it be refunded to me?
To claim the excess paid tax, the assessee has to be file returns of income, irrespective of the fact whether the income is taxable or not. The amount of refund will be remitted to the assessee either through cheque or directly to the back account as mentioned in the Income Tax Return form after the processing of the return.
