LIVE Online Course on NDPS by Riva Pocha and Adv. Taraq Sayed. Starting from 24th May. Register Now!!
The Indian Constitution Courses

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

rohit sharma (Developer)     09 September 2011

Understanding e filing

I want to understand the E Filing Procedure.

I have heard it consists of following steps,

1. Download ITR in excel form, enter details, create XML and upload it. What does this step signify.

2. Post /Submit the acknowlegement created after completing step 1 above. What does this step signify. If I have already uploaded all my details, why do i need to send a seperate acknowledgement.

3. What happens after i post/submit my acknowlegement. Do i get any reply? And what is going to be the ultimate document/proof that i have submitted my ITR. And what ensures that i put all my details correctly in iTR?

Also, where does the Digital signature part come in? What is it exactly.


Regards,

Amit



Learning

 9 Replies

akash kapoor (*************)     09 September 2011

ITS EASY JUST GO TO THE INCOME TAX SITE AND FOLLOW THE INSTRUCTIONS THERE.

rohit sharma (Developer)     09 September 2011

Hey!!! Where are the geniuses?

Please help me out of delimma.

Sadashiv Rupchand Gaikwad (Partner)     09 September 2011

To visit www.incometaindiaefing.gov.in

Dharmesh A Gandhi (TAX-ADVOCATE)     10 September 2011

Kindly visit Income Tax site www.incometaxindiaefiling.gov.in and follow it.  pls tell properly I can't undertand your problem.

Sh. P Suresh (For To By Green Kindness Perpetuity Selfsustainability Always)     10 September 2011

Originally posted by :amit
"
I want to understand the E Filing Procedure.

I have heard it consists of following steps,

1. Download ITR in excel form, enter details, create XML and upload it. What does this step signify.

2. Post /Submit the acknowlegement created after completing step 1 above. What does this step signify. If I have already uploaded all my details, why do i need to send a seperate acknowledgement.

3. What happens after i post/submit my acknowlegement. Do i get any reply? And what is going to be the ultimate document/proof that i have submitted my ITR. And what ensures that i put all my details correctly in iTR?

Also, where does the Digital signature part come in? What is it exactly.


Regards,

Amit
"

1. The e-form available on the form should be filled (Name, Address, Pan no: Income etc etc........) Same as paper form.

 

However, e-filing invovles what is called as 'Transaction processes involving computers, routers, hubs etc'. All of them operate as per computer protocols (in lay man terms, it means laws devised by the programmer). But, practically, these transactions involve a minimal time, say, 3-4 mintes. During this time, some connection may fail for some reason.  It is like this: you, X, Y, Z, A, B are playing a ball game around in a round table. You pass the ball to X, X to Y............. and back to you. But, the ball may fall off for some reason, tricky throwing/ careless throwing by one or other/ failure of one or other to catch the ball/ inability of one or other to catch the ball etc etc. [Technically, Power failure at that particular junction (router, hub); Signal bounce at any one of these ends etc, etc,...... which are technical problems may cause the link to fail). You will not be able to know what happened where etc. But, if you get the ball on the hand, then you are sure all others did their job. If you do not get the ball, then, you have to work it up again. This is what it is.

 

a). You fill your form, verify it (i.e. you should say that the contents are correct. You cannot then claim I erroneously printed as 1 instead of 100 etc etc.) and then send. It is called as upload. Once you have uploaded, it means you have verified i.e. if you have entered 1 in some column, YOU HAVE TYPED IT AS 1.

 

XML is a format. It is something to do with technicality to ensure that no tampering happens later on. Your IT form is after all a document that should be preserved for ever. So, software, Information Technology experts have come up with that format. Even IT chief cannot forge/edit your document the way it used to happen on paper documents. All these get tracked electronically. If there are frauds, there are other ways and means by which they can be caught. - Are you in touch with what happened yesterday/day before. Someone posted a mail from J&K and police went to that particular shop in matter of hours. It is like that. - So confuse yourself too much on XML. ------------ All that you need to know that the format appears by itself and you need not have to do anything else but go on converting the typed form. i.e. Type your IT return in word, SAVE AS XML. This XML format is what you are expected to upload to IT dept's server.

 

2. After you upload your document, it is like this: You have submitted your IT return to the desk clerk. The clerk has to give you an acknowledgment. The acknowledgment is not just affixing rubber stamp on a duplicate/xerox copy, but is a formal acknowledgment. So, somebody has to type name, address, pan number etc etc...... The clerk should do it and give it to you. Alternately, you can fill and the clerk can verify and then sign, stamp that acknowledgment and give it back to you.

 

It is the latter. The clerk i.e. server does not fill your name, address etc.. It will give you a blank acknowledgment form. You will then have to retype your name, address etc and upload it again. The clerk i.e. server will then compare it with what you have entered in your IT return (In XML format). If it is same, it will then it is ok for it. But, then it is the final step. So, it is something like this, the clerk asks you "This is what you are going to get. Is is OK for you and then finalises the deal'. Clerk is the server here. That last step of confirmation is by way of an interactive message screen which asks you to confirm. It means you are confirming the details that you have provided in the form.

 

3. If you say, Yes, I am confirming by pressing the YES button on the on-screen menu/interactive menu, the server will accept it and give you the same acknowledgment form that you confirmed. When it returns you will see a bar coded confirmation at its left hand top (I am not able to recall where exactly this position is at the time of typing this reply to you. But, be sure to note that this barcode is distinct and it is at one of the columns top left or bottom left or some distinct corner space.). This is the digital signature that it affixes on your confirmation/acknowledgement slip. 

 

DIGITAL SIGNATURE: It is a set of unique numbers. It is assigned to a transaction/document etc that needs authentication in the context discussed above. This identifies you/your document etc. So, you/your document etc are tracked for further processes as what is applicable to you/requested by you.
 

Sh. P Suresh (For To By Green Kindness Perpetuity Selfsustainability Always)     11 September 2011

Though the basic concept has been covered, I felt the prose is not as fluid as what I would like it to be. Limitation of time constrained me. So,

 

Errata:

 

#1 may pl be read as: e-form is availableon website. It may be downloaded and details filled.

 

The example of ball game has been cited to elucidate the point that a e-transaction involves number of intermediate players (your computer, hub, router, IT dept computer etc). Each of them are physically located at different geographical locations, but all of them are interconnected and takes just a few seconds to finish their tasks.

 

As the different entities are located at different locations, there are a number of things that can happen which you dont want it to, but will happen. There could be failure just for a small time at one of the junctions in the route, something may fail somewhere etc.

 

Next, though the links work quiet fast, it is not instantaneous. They do take some time.

 

That is why, getting a confirmation message is important at every stage and at the end i.e. final stage.

 

Further, you might have seen that you fill the form and are required to affix your signature at more than one spot. Why is this done? It means that you stand guarantee/agree to data that is filled in the form.

 

IN E-FILLING, BOTH OF THE ABOVE OBJECTIVES ARE ACHIEVED BY GETTING THE USER TO PRESS AT THE RESPECTIVE BUTTON ON THE FORM AT DIFFERENT STAGES.

 

Yet another important aspect needs to be understood in e-filling. This involves two distinct stages:

1. You need to fill up the details in your IT return form.

2. Submit the filled up form to the department server and get the confirmation.

 

Now coming to the online filing process per se, it is like this:

1. You access IT dep website.

2. Down load the IT return form applicable to you: A,B, C...

3. Have a final version of the IT return in XML format.

4. Submit it to IT dept website.

5. Get the acknowledgment.

It need be remembered that all 5 steps are important for a successful e-filing of the IT return.

 

Now, one has to understand the difference between being online and offline. Online means that you need to be connected to IT dept website for that operation. Offline means you can do that operation on your computer without getting connected to IT dept website.

 

Steps 1, 2, 4 and 5 essentially needs one to be connected to IT dept website. This is an online process. However, step 3 i.e. filling the details can be done on your desktop computer. This is offline process.

 

It will be well to have a thumb rule./ formula sort of approach specially, if one is a first timer to the e-filing process. That formula is like this:

1. Connect to IT dept website.

2. Download the requisite form (A,B, C, D etc) in the .doc format.

3. Fill up the form offline on your computer.

4. Convert the filled up form to XML document.

5. Revisit the IT dept web site.

6. Upload the XML document (Steps involved follow a pattern and can be appreciated even by a first timer).

7. Give the confirmation to the process (equivalent of signing a physical form just before submitting it to the counter/in presence of designated official) by pressing the appropriate button.

8. Get your acknowledgment form.

9. Fill this form online. It contains details (Name, address, Income, Tax liabliity, Tax deducted at source (All sources) etc.

10. Submit this acknowledgment form.

11. Get your acknowledgment slip with the digital signature.

12. SAVE MULTIPLE COPIES OF THIS ACKNOWLEDGMENT IN DIFFERENT LOCATIONS/MEDIA ETC. (Acknowledgment slip will not be re-issued for same details once again and all further correspondences/actions pertaining this IT return will be entertained only with this acknowledgment slip, number).

------xxxxx-----

A doubt has been raised on what is XML. It stands for Extended Markup Language. It has got nothing to do with layman. All that one needs to know is this. The form available on IT dept's website is in word i.e. .doc form and .pdf. It will be better for a common man to down load the form in the .doc format.

 

Details (Name, Address, Income details etc....) need to be filled against respective columns in the IT return form. This is now in .doc format since you have downloaded .doc format. This is part-A of step 3 described above.

 

Now, all that you need to do is this: Document in above stage should be saved as XML document. This is done in this way. Open the document above. File --> Save as --> XML document (this has to be manually chosen in the interactive menu that gets presented when the commands File --> Save as is keyed in. THIS IS IN XML FORMAT. NOW YOUR IT RETURN IS READY TO BE SUBMITTED TO THE DEPARTMENT'S SERVER.  This is part-B of step 3 described above.

 

----------xxxxxxxxx-------------

Just before I sign off, I would like to submit that since I gave this answer a try in a hurry, the reply is spread in two posts. Nevertheless, I feel, all points raised have been clarrified. If doubts still persist, it may be raised on this thread and it will be attended to.

Sneha (Jr. Manager)     16 September 2011

Thanks for sharing in so simple way.

My query is:Is all ITR form is required to be digitally signed.

If not, what is the procedure for submitting the acknowledgement form.

Who is required to sign digitally.

Sh. P Suresh (For To By Green Kindness Perpetuity Selfsustainability Always)     16 September 2011

#1. ITR forms that you submitted need not be digitally signed. In fact, you do not sign anywhere.

 

#2. (To be read in conjunction with 1 above). Thus, there is no question of you submitting a digitally signed acknowledgment form. You just download the ack form from the site. It has abreviated details of your IT returns. Some information needs to be typed in this form (This is nothing but retyping the information that you have submitted in your IT returns). This completed form will have to be uploaded to the IT dept server.

 

#3. IT server gives you the acknowledgment after #2. This is digitally signed (i.e. barcoded). Thus, you are not required to sign digitally. IT server does it for the acknowledgment that it gives.

 

It is IMPORTANT TO NOTE what has already been dealth with.IT server WILL NOT ISSUE ONE MORE ACKNOWLEDGMENT FOR SAME SET OF DATA. It is onus upon you to store the acknowledgment that it issues. It is in .pdf format. Thus, it is onus on you to be prepared to store that 1 page in an appropriate manner i.e. on apt storage media.

Sh. P Suresh (For To By Green Kindness Perpetuity Selfsustainability Always)     18 September 2011

Originally posted by :Sneha
"
Thanks for sharing in so simple way.

My query is:Is all ITR form is required to be digitally signed.

If not, what is the procedure for submitting the acknowledgement form.

Who is required to sign digitally.
"

 

On second thought, I felt that this is a bit involving question.

 

Answer above is for 'Individuals' i.e. individuals who do not take any help from any other source. But, then there are other categories of users too. So, there is need to know some more details which can be found on the concerned website at https://incometaxindiaefiling.gov.in/portal/howToEFile.do

 

One might be interested to know what is the e-intermediary all about. They are agencies who file the IT returns on your behalf. You submit your returns to them and they do the rest of the job for you in the e way (i.e. they take care of typing, xml, uploading, ack, resubmit, obtain final ack etc on your behalf).

 

-------xxxxxxxxxxx-----

Companies, organisations, establishments etc also file IT returns. This IT return is slightly different from what has been dealt above. In fact, these entities do get digital signatures and they need to add that to the submissions. This is described below:

 

How can I get Digital Signature?

Answer:
1. It is mandatory to register with PAN Based DSC for new companies.
 
2. Digital Signature Certificate made w.e.f 1st July 2011 for Firms and Individuals whose accounts are required to be audited u/s 44 AB of the Income Tax Act' 1961.
 
The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic form in order to ensure the security and authenticity of the documents filed electronically. Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. There are a total of seven Certification Agencies authorised by the CCA to issue the Digital Signature Certificates.

Source:  https://incometaxindiaefiling.gov.in/portal/faqDigtalSignature.do

 

---------xxxxxxx----------

 

Having recorded this, it is pertinent to keep it posted that efforts are now on to enable all individuals have digital signatures. It involves some technicalities that are not only technical, but techno-legal in nature too. If it becomes possible for all individuals also to use digital signature, then it will be possible to have a fully e process for all many more such transactions apart from e-filling that is being discussed here. This digital signatures for all individuals, entities etc is some time away. But, it will be possible soon.

 

It will be of interest to note that e-filling is not entirely e currently. There is some paper work involved in specific cases (as what you may see in the flow chart given in website-1 cited above). 


Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register  



Post a Suggestion for LCI Team
Post a Legal Query