Updated 13th Feb. 2016

Filing of Income Tax Return

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

Mandatory e-Filing of Returns

e-Filing of Returns/Forms is mandatory for :

  1. Where accounts are required to be audited under section 44AB ;
  2. Where (a) is not applicable and
    1. The return is furnished in ITR-3 or in ITR-4; or
    2. The individual/HUF being a resident (other than not ordinarily resident) has Assets, including financial interest in any entity, located outside India, or signing authority in any account located outside India, or income from any source outside India;
    3. Any relief in respect of tax paid outside India under section 90 or 90A or deduction under section 91 is claimed.
    4. Where an assessee is required to furnish an Audit Report specified under sections 10(23C) (iv), 10(23C) (v), 10(23C) (vi), 10(23C) (via), 10A, 10AA, 12A(1) (b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB, 115VW or give a notice under section 11(2)(a) shall e-File the same. These Audit Reports are to be e-Filed and any person required to obtain these Audit Reports are required to e-File the return.
    5. Total income exceeds five lakh rupees or any refund is claimed (other than Super Senior Citizen furnishing ITR1 or ITR2)
  3. In cases covered by (a) above, the return is required to be e-Filed under digital signature (DSC).
  4. In cases covered by (b) above, the return is required to be e-Filed using any one of the three manners namely i) Digital Signature Certificate (DSC) or ii) Electronic Verification Code (EVC), or iii) Verification of the return in Form ITR-V.
  5. In all cases of company the return is required to be e-Filed under digital signature (DSC)
  6. In the case of a person required to file ITR-7:
    1. For a political party the return is required to be e-Filed under digital signature (DSC)
    2. In any other case of ITR 7, the return is required to be e-Filed using any one of the three manners namely i) DSC or ii) EVC or iii) ITR V
  7. In case of Firm or Limited Liability Partnership or any person (other than a person mentioned in A, B & C above) who are required to file return in Form ITR-5
    1. Where accounts are required to be audited under section 44AB, the return is required to be e-Filed under digital signature (DSC)
    2. In any other case the return is required to be e-Filed using any one of the three manners namely i) DSC or ii) EVC or iii) ITR V.
  8. A company and an assessee being individual or HUF who is liable to audit u/s 44AB are required to furnish Form BB (Return of Net Wealth) electronically under digital signature.
  9. Information to be furnished for payments, chargeable to tax, to a non-resident not being a company, or to a foreign company in Form 15CA.

Types of e-Filing

Option 1

e-File without Digital Signature Certificate. In this case an ITR-V Form is generated. The Form should be printed, signed and submitted to CPC, Bangalore using Ordinary Post or Speed Post ONLY within 120 days from the date of e-Filing. There is no further action needed, if ITR-V Form is submitted.

Option 2

e-File the Income Tax Return through an e-Return Intermediary (ERI) with or without Digital Signature Certificate (DSC).

Option 3

Use Digital Signature Certificate (DSC) / EVC to e-File. There is no further action needed, if filed with a DSC / EVC.

Types of e-Verification of Returns

There are three options to electronically verify the returns

Option 1 : e-Verification using e-Filing OTP

Upload Return → Generate EVC → Enter EVC and Submit → Download Acknowledgement. No further action required.

Option 2 : e-Verification using NetBanking login

Upload Return → Click e-verify → Confirm and Submit → Download Acknowledgement. No further action required.

Option 3 : e-Verification using Aadhaar OTP validation

Upload Return → Generate Aadhaar OTP → Enter OTP and Submit → Download Acknowledgement. No further action required.

Prepare and Upload Income Tax Return

  1. Download the ITR preparation software for the relevant assessment year to your PC / Laptop from the "Downloads" page.
  2. Prepare the Return using the downloaded Software.
    • Gather all the information regarding your income, tax payments, deductions etc.
    • Pre-populate the personal details and tax payments/TDS by clicking on the 'Pre-fill' button. Compare with the information you have to ensure that nothing is left out.
    • Enter all data and click on 'Calculate' to compute the tax and interest liability and final figure of Refund or Tax payable
    • If Tax is payable- remember to pay immediately and enter the details in appropriate schedule. Repeat above step so that tax payable becomes zero
    • Generate and save the Income Tax Return data in XML format in the desired path/place on your PC/Laptop.
  3. Login to e-Filing website with User ID, Password, Date of Birth /Date of Incorporation and enter the Captcha code.
  4. Go to e-File and click on "Upload Return".
  5. Select the appropriate ITR, Assessment Year and XML file previously saved in Step 2 (using browse button).
  6. Upload Digital Signature Certificate (DSC), if applicable.

Prepare and Submit ITR-1 / ITR-4S Online

  1. If you have User ID and Password, Login to e-Filing website with User ID, Password, Date of Birth /Date of Incorporation and Captcha.. If you do not have User ID and Password Register and Login.
  2. Go to e-File and click on "Prepare and Submit ITR Online". (Only ITRs 1 and 4S can be filled online)
  3. Select the Income Tax Return Form ITR 1/ITR 4S and the Assessment Year.
  4. Fill in the details and click the "Submit" button.
  5. Upload Digital Signature Certificate (DSC), if applicable.
  6. Click on "Submit" button.
  7. Click ' Submit'.
  8. On successful submission, ITR-V would be displayed (if DSC is not used). Click on the link and download the ITR-V. ITR-V will also be sent to the registered email. If ITR is uploaded with DSC, the Return Filing process is complete.

    If the return is not uploaded with DSC, the ITR-V Form should be printed, signed and submitted to CPC within 120 days from the date of e-Filing. The return will be processed only upon receipt of signed ITR-V. Please check your emails/SMS for reminders on non-receipt of ITR-V.