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There are three ways to file returns electronically
Option 1: Use digital signature in which case no paper return is required to be submitted
Option 2: File without digital signature in which case paper return has to be submitted
Option 3: File through an e-return inter-mediary who would do efiling and also file the paper return on behalf of the taxpayer
Types of E-Filing E File with Digital Signature E File without Digital Signature E File through e-return intermediary No Paper return Paper return Income Tax Department Local Offices http://incometaxindiaefiling.gov.in
Vide Notification No. 128/2006, dated 1-6-2006 S.O. 848 (E), Form 2F was notified.
Vide NOTIFICATION NO. 189/2006, dated 24-7-2006 Forms 1, 2, 3, 3B were notified
Vide Notification No. 253 of 2004, dated 30th Sep., 2004 S.O.1073(E), Electronic Furnishing of Return of Income Scheme, 2004 was notified for efiling of returns:
An eligible person may, at his option, furnish his return of income which he is required to furnish under sub-section (1) of section 139 of the Act for the assessment year 2004-05 and any subsequent assessment year, to an e-Return intermediary.
Digital signature, e-return, e-return intermediary were defined in this scheme
Who can file E-Returns Individual/HUF not having business income, capital gains or agricultural income and not claiming relief u/s 89 and one house property Optional Form 2F Specified employer means a company, firm, an association of persons or a body of individuals (whether incorporated or not), a local authority and every artificial juridical person with certain exception Optional Form 3B All Non Corporate assessees a. not claiming exemption under section 11, and b. not having income from business or profession Optional Form 3 All Non Corporate assessees a. not claiming exemption under section 11, and b. having income from business or profession Optional Form 2 All companies other than those claiming exemption under section 11 Mandatory Form 1 Who can file Efiling Form