SlideShare a Scribd company logo

E-Filing of Income Tax Returns

•Download as PPT, PDF•
•
sandesh mundra
sandesh mundra

This presentation takes one through the basic e-filing procedures under the Income Tax Rules prevailing in India. It explains the concepts in a very simplified manner.

Economy & FinanceTechnologyNews & Politics
1 of 28
CA Sandesh Mundra, Reach us at www.smaca.in
Q 1 ,[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
CA Sandesh Mundra, Reach us at www.smaca.in
An Overview of the Process of e-Filing of Returns CA Sandesh Mundra, Reach us at www.smaca.in
CA Sandesh Mundra, Reach us at www.smaca.in
[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Provisions of Income Tax Act: ,[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Important sections of the Income Tax Act ,[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Time Limit of Filing the income tax return CA Sandesh Mundra, Reach us at www.smaca.in
[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Consequence of non filing of return of income CA Sandesh Mundra, Reach us at www.smaca.in
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Details about PAN ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Details of PAN No. continued… ,[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
What is e-Filing ,[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Relevant Notifications, Circulars & Instructions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Relevant Notifications, Circulars & Instructions Historical Perspective ,[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Types of e-Filing … ,[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
CA Sandesh Mundra, Reach us at www.smaca.in
CA Sandesh Mundra, Reach us at www.smaca.in
New IT Returns – Annexure-less Forms CA Sandesh Mundra, Reach us at www.smaca.in For Individuals, HUF Select appropriate Income Tax Return (ITR) Preparation Software ITR-1 ITR-2 ITR-3 ITR-4 Individual Individual Individual Individual & HUF & HUF & HUF 1 Income from Salary/Pension ▪ ▪ ▪ ▪ 2 Income from Other Sources (only Interest income or Family Pension) ▪ ▪ ▪ ▪ 3 Income/Loss from Other Sources ▪ ▪ ▪ 4 Income/Loss from House Property ▪ ▪ ▪ 5 Capital Gains/Loss on sale of investments/property ▪ ▪ ▪ 6 Partner in a partnership Firm ▪ ▪ 7 Income from Proprietary Business/Profession ▪
New IT Returns – Annexure-less Forms CA Sandesh Mundra, Reach us at www.smaca.in For Association of Persons (AoP), Body of Individuals (BoI), Local Authority, Companies, Trusts, Fringe Benefit Tax (FBT) Return Select appropriate Income Tax Return (ITR) Preparation Software ITR-5 ITR-6 ITR-7 ITR-8 Firms, AoP, BoI, LA Companies Trusts Only FBT 1 Income/Loss from Other Sources ▪ ▪ ▪ 2 Income/Loss from House Property ▪ ▪ ▪ 3 Capital Gains/Loss on sale of investments/property ▪ ▪ ▪ 4 Income/Loss from Business ▪ ▪ ▪ 5 Fringe Benefit Tax ▪ ▪ ▪ ▪ ITR-7 will not be available for e-Filing
Change in Procedure of e-Filing CA Sandesh Mundra, Reach us at www.smaca.in Type Change For Digitally signed Returns No change Paper Returns – Two step Procedure After uploading data – Instead of filing paper return Assessee to file verification Form Called ITR-V (Combination of Acknowledgement of e-return & Verification) Paper Returns – through e -intermediaries
e-Filing Process – At a glance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
e-Filing Process – At a glance ,[object Object],[object Object],CA Sandesh Mundra, Reach us at www.smaca.in
Demo on efiling – Copy paste this link https://incometaxindiaefiling.gov.in/portal/webdemo_on_efiling.do CA Sandesh Mundra, Reach us at www.smaca.in

Recommended

e filing of Income Tax Return
e filing of Income Tax Returne filing of Income Tax Return
e filing of Income Tax Return
Kapil Rangdal
 
Presentation on-Income Tax Return Filing.
Presentation on-Income Tax Return Filing.Presentation on-Income Tax Return Filing.
Presentation on-Income Tax Return Filing.Nitin Pant
 
E filing of income tax return(itr)
E filing of income tax return(itr)E filing of income tax return(itr)
E filing of income tax return(itr)
Akhil Sethiya
 
ITR E-Filing
ITR E-FilingITR E-Filing
ITR E-Filing
Mitesh Katira
 
Income tax return
Income tax returnIncome tax return
Income tax return
Kajal Bansal
 
E filing of Income tax
E filing of Income taxE filing of Income tax
E filing of Income tax
Rocky Sharma
 
Presentation on E filing process
Presentation on E filing process Presentation on E filing process
Presentation on E filing process
Rajat Thakral
 
E Filing Presentations : Income Tax India
E Filing Presentations : Income Tax IndiaE Filing Presentations : Income Tax India
E Filing Presentations : Income Tax India
Ranjeet Kumar
 

Recommended

e filing of Income Tax Return
e filing of Income Tax Returne filing of Income Tax Return
e filing of Income Tax Return
Kapil Rangdal
 
Presentation on-Income Tax Return Filing.
Presentation on-Income Tax Return Filing.Presentation on-Income Tax Return Filing.
Presentation on-Income Tax Return Filing.Nitin Pant
 
E filing of income tax return(itr)
E filing of income tax return(itr)E filing of income tax return(itr)
E filing of income tax return(itr)
Akhil Sethiya
 
ITR E-Filing
ITR E-FilingITR E-Filing
ITR E-Filing
Mitesh Katira
 
Income tax return
Income tax returnIncome tax return
Income tax return
Kajal Bansal
 
E filing of Income tax
E filing of Income taxE filing of Income tax
E filing of Income tax
Rocky Sharma
 
Presentation on E filing process
Presentation on E filing process Presentation on E filing process
Presentation on E filing process
Rajat Thakral
 
E Filing Presentations : Income Tax India
E Filing Presentations : Income Tax IndiaE Filing Presentations : Income Tax India
E Filing Presentations : Income Tax India
Ranjeet Kumar
 
Income tax filing of return
Income tax filing of returnIncome tax filing of return
Income tax filing of return
Virender Jain
 
Income tax return
Income tax returnIncome tax return
Income tax return
Manvesh Vats
 
ITR
ITRITR
ITR
CA vidhyadhari penujuru
 
Input Tax Credit - ITC
Input Tax Credit - ITCInput Tax Credit - ITC
Input Tax Credit - ITC
Chella Pandian
 
Refund under GST updated
Refund under GST updatedRefund under GST updated
Refund under GST updated
gst-trichy
 
Registration under GST
Registration under GSTRegistration under GST
Registration under GST
Rishab Malik
 
Types of returns under gst
Types of returns under gstTypes of returns under gst
Types of returns under gst
financialhospital
 
Returns Under GST
Returns Under GSTReturns Under GST
Returns Under GST
Team Asija
 
Permanent Account Number (PAN)
Permanent Account Number (PAN)Permanent Account Number (PAN)
Permanent Account Number (PAN)
basiljoe010
 
E-filing of Income tax Return
E-filing of Income tax ReturnE-filing of Income tax Return
E-filing of Income tax Return
Sundar B N
 
GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)
Ramandeep Bhatia
 
All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)
Manaan Choksi
 
1. presentation on input tax credit under gst
1. presentation on input tax credit under gst1. presentation on input tax credit under gst
1. presentation on input tax credit under gst
Narayan Lodha
 
Tds
TdsTds
Tds
akash gupta
 
PPT on GSTR 9C
PPT on GSTR 9CPPT on GSTR 9C
PPT on GSTR 9C
sandesh mundra
 
Input Tax Credit under GST
Input Tax Credit under GSTInput Tax Credit under GST
Input Tax Credit under GST
DVSResearchFoundatio
 
Income from house property
Income from house propertyIncome from house property
Income from house property
DVSResearchFoundatio
 
Income Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and moreIncome Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and more
Sahil Goel
 
Pan & tan
Pan & tanPan & tan
Pan & tan
Lovely Singla
 
Procedures for refund under gst
Procedures for refund under gstProcedures for refund under gst
Procedures for refund under gst
DVSResearchFoundatio
 
E Filing
E FilingE Filing
E Filing
bkmondal
 
Income tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-proceduresIncome tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-procedures
Admin SBS
 

More Related Content

What's hot

Income tax filing of return
Income tax filing of returnIncome tax filing of return
Income tax filing of return
Virender Jain
 
Income tax return
Income tax returnIncome tax return
Income tax return
Manvesh Vats
 
ITR
ITRITR
ITR
CA vidhyadhari penujuru
 
Input Tax Credit - ITC
Input Tax Credit - ITCInput Tax Credit - ITC
Input Tax Credit - ITC
Chella Pandian
 
Refund under GST updated
Refund under GST updatedRefund under GST updated
Refund under GST updated
gst-trichy
 
Registration under GST
Registration under GSTRegistration under GST
Registration under GST
Rishab Malik
 
Types of returns under gst
Types of returns under gstTypes of returns under gst
Types of returns under gst
financialhospital
 
Returns Under GST
Returns Under GSTReturns Under GST
Returns Under GST
Team Asija
 
Permanent Account Number (PAN)
Permanent Account Number (PAN)Permanent Account Number (PAN)
Permanent Account Number (PAN)
basiljoe010
 
E-filing of Income tax Return
E-filing of Income tax ReturnE-filing of Income tax Return
E-filing of Income tax Return
Sundar B N
 
GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)
Ramandeep Bhatia
 
All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)
Manaan Choksi
 
1. presentation on input tax credit under gst
1. presentation on input tax credit under gst1. presentation on input tax credit under gst
1. presentation on input tax credit under gst
Narayan Lodha
 
PPT on GSTR 9C
PPT on GSTR 9CPPT on GSTR 9C
PPT on GSTR 9C
sandesh mundra
 
Input Tax Credit under GST
Input Tax Credit under GSTInput Tax Credit under GST
Input Tax Credit under GST
DVSResearchFoundatio
 
Income from house property
Income from house propertyIncome from house property
Income from house property
DVSResearchFoundatio
 
Income Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and moreIncome Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and more
Sahil Goel
 
Pan & tan
Pan & tanPan & tan
Pan & tan
Lovely Singla
 
Procedures for refund under gst
Procedures for refund under gstProcedures for refund under gst
Procedures for refund under gst
DVSResearchFoundatio
 

What's hot (20)

Income tax filing of return
Income tax filing of returnIncome tax filing of return
Income tax filing of return
 
Income tax return
Income tax returnIncome tax return
Income tax return
 
ITR
ITRITR
ITR
 
Input Tax Credit - ITC
Input Tax Credit - ITCInput Tax Credit - ITC
Input Tax Credit - ITC
 
Refund under GST updated
Refund under GST updatedRefund under GST updated
Refund under GST updated
 
Registration under GST
Registration under GSTRegistration under GST
Registration under GST
 
Types of returns under gst
Types of returns under gstTypes of returns under gst
Types of returns under gst
 
Returns Under GST
Returns Under GSTReturns Under GST
Returns Under GST
 
Permanent Account Number (PAN)
Permanent Account Number (PAN)Permanent Account Number (PAN)
Permanent Account Number (PAN)
 
E-filing of Income tax Return
E-filing of Income tax ReturnE-filing of Income tax Return
E-filing of Income tax Return
 
GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)GSTR-9 (ANNUAL RETURN)
GSTR-9 (ANNUAL RETURN)
 
All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)All about Permanent Account Number (PAN)
All about Permanent Account Number (PAN)
 
1. presentation on input tax credit under gst
1. presentation on input tax credit under gst1. presentation on input tax credit under gst
1. presentation on input tax credit under gst
 
Tds
TdsTds
Tds
 
PPT on GSTR 9C
PPT on GSTR 9CPPT on GSTR 9C
PPT on GSTR 9C
 
Input Tax Credit under GST
Input Tax Credit under GSTInput Tax Credit under GST
Input Tax Credit under GST
 
Income from house property
Income from house propertyIncome from house property
Income from house property
 
Income Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and moreIncome Tax Assessment Procedures - Section 143, 144 and more
Income Tax Assessment Procedures - Section 143, 144 and more
 
Pan & tan
Pan & tanPan & tan
Pan & tan
 
Procedures for refund under gst
Procedures for refund under gstProcedures for refund under gst
Procedures for refund under gst
 

Similar to E-Filing of Income Tax Returns

E Filing
E FilingE Filing
E Filing
bkmondal
 
Income tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-proceduresIncome tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-procedures
Admin SBS
 
E filing of income tax
E filing of income taxE filing of income tax
E filing of income tax
chelliah paramasivan
 
Tax salaried employees (INDIA)
Tax salaried employees (INDIA)Tax salaried employees (INDIA)
Tax salaried employees (INDIA)
Parminder Kaur
 
Tax salariedemployees
Tax salariedemployeesTax salariedemployees
Tax salariedemployees
Mainan Ray
 
Lhdn e-filing guide for e-Be
Lhdn e-filing guide for e-BeLhdn e-filing guide for e-Be
Lhdn e-filing guide for e-Be
Melly Ling
 
E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14
Ameet Patel
 
Filing of income tax return including e filing - sanjeev copy
Filing of income tax return including e filing - sanjeev copyFiling of income tax return including e filing - sanjeev copy
Filing of income tax return including e filing - sanjeev copy
Sanjeev Patel
 
Eway bill
Eway billEway bill
Eway bill
CA.Avinash Pawar
 
Filing of income tax return including e filing - sanjeev patel
Filing of income tax return including e filing - sanjeev patelFiling of income tax return including e filing - sanjeev patel
Filing of income tax return including e filing - sanjeev patel
Sanjeev Patel
 
e filing of Income Tax Return
e filing of Income Tax Returne filing of Income Tax Return
e filing of Income Tax Return
Kapil Rangdal
 
Discuss about e-filing of it and preparation and issue of form 16 and form c.
Discuss about e-filing of it and preparation and issue of form 16 and form c. Discuss about e-filing of it and preparation and issue of form 16 and form c.
Discuss about e-filing of it and preparation and issue of form 16 and form c.
Sundar B N
 
updates-on-withholding-taxes-association-of-government_compress.pdf
updates-on-withholding-taxes-association-of-government_compress.pdfupdates-on-withholding-taxes-association-of-government_compress.pdf
updates-on-withholding-taxes-association-of-government_compress.pdf
JENELLACRUZ
 
Goods and service tax introduction
Goods and service tax introductionGoods and service tax introduction
Goods and service tax introduction
Dheeraj Mundra
 
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...bcasglobal
 
E-filing of Tax Audit Reports
E-filing of Tax Audit ReportsE-filing of Tax Audit Reports
E-filing of Tax Audit Reports
Sudheer Paidi
 
20 08 13-e_filingoftaxauditreport
20 08 13-e_filingoftaxauditreport20 08 13-e_filingoftaxauditreport
20 08 13-e_filingoftaxauditreportPSPCL
 
RETURN OF INCOME.pptx
RETURN OF INCOME.pptxRETURN OF INCOME.pptx
RETURN OF INCOME.pptx
sundari107445
 
Assessment Procedure Indian Income Tax
Assessment Procedure Indian Income TaxAssessment Procedure Indian Income Tax
Assessment Procedure Indian Income TaxPraveen Kumar
 

Similar to E-Filing of Income Tax Returns (20)

E Filing
E FilingE Filing
E Filing
 
Income tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-proceduresIncome tax-return-of-income-and-assessment-procedures
Income tax-return-of-income-and-assessment-procedures
 
E filing of income tax
E filing of income taxE filing of income tax
E filing of income tax
 
Tax salaried employees (INDIA)
Tax salaried employees (INDIA)Tax salaried employees (INDIA)
Tax salaried employees (INDIA)
 
job
jobjob
job
 
Tax salariedemployees
Tax salariedemployeesTax salariedemployees
Tax salariedemployees
 
Lhdn e-filing guide for e-Be
Lhdn e-filing guide for e-BeLhdn e-filing guide for e-Be
Lhdn e-filing guide for e-Be
 
E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14
 
Filing of income tax return including e filing - sanjeev copy
Filing of income tax return including e filing - sanjeev copyFiling of income tax return including e filing - sanjeev copy
Filing of income tax return including e filing - sanjeev copy
 
Eway bill
Eway billEway bill
Eway bill
 
Filing of income tax return including e filing - sanjeev patel
Filing of income tax return including e filing - sanjeev patelFiling of income tax return including e filing - sanjeev patel
Filing of income tax return including e filing - sanjeev patel
 
e filing of Income Tax Return
e filing of Income Tax Returne filing of Income Tax Return
e filing of Income Tax Return
 
Discuss about e-filing of it and preparation and issue of form 16 and form c.
Discuss about e-filing of it and preparation and issue of form 16 and form c. Discuss about e-filing of it and preparation and issue of form 16 and form c.
Discuss about e-filing of it and preparation and issue of form 16 and form c.
 
updates-on-withholding-taxes-association-of-government_compress.pdf
updates-on-withholding-taxes-association-of-government_compress.pdfupdates-on-withholding-taxes-association-of-government_compress.pdf
updates-on-withholding-taxes-association-of-government_compress.pdf
 
Goods and service tax introduction
Goods and service tax introductionGoods and service tax introduction
Goods and service tax introduction
 
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...
Lecture meeting on Filing of Income-tax Returns for A.Y. 2010-11 by B. K. Vat...
 
E-filing of Tax Audit Reports
E-filing of Tax Audit ReportsE-filing of Tax Audit Reports
E-filing of Tax Audit Reports
 
20 08 13-e_filingoftaxauditreport
20 08 13-e_filingoftaxauditreport20 08 13-e_filingoftaxauditreport
20 08 13-e_filingoftaxauditreport
 
RETURN OF INCOME.pptx
RETURN OF INCOME.pptxRETURN OF INCOME.pptx
RETURN OF INCOME.pptx
 
Assessment Procedure Indian Income Tax
Assessment Procedure Indian Income TaxAssessment Procedure Indian Income Tax
Assessment Procedure Indian Income Tax
 

More from sandesh mundra

GSTR 9C template
GSTR 9C templateGSTR 9C template
GSTR 9C template
sandesh mundra
 
GSTR 9C Annual Return with example
GSTR 9C Annual Return with exampleGSTR 9C Annual Return with example
GSTR 9C Annual Return with example
sandesh mundra
 
GST Audit
GST AuditGST Audit
GST Audit
sandesh mundra
 
Affordable housing
Affordable housing Affordable housing
Affordable housing
sandesh mundra
 
Critical issues under hira
Critical issues under hiraCritical issues under hira
Critical issues under hira
sandesh mundra
 
Presentation on gst impact and effect
Presentation on gst impact and effectPresentation on gst impact and effect
Presentation on gst impact and effect
sandesh mundra
 
Form 5 & Case Studies in rera
Form 5 & Case Studies in reraForm 5 & Case Studies in rera
Form 5 & Case Studies in rera
sandesh mundra
 
Complications of GST for Real-Estate and Developers
Complications of GST for Real-Estate and DevelopersComplications of GST for Real-Estate and Developers
Complications of GST for Real-Estate and Developers
sandesh mundra
 
RERA- Certification and issues in Alteration
RERA- Certification and issues in AlterationRERA- Certification and issues in Alteration
RERA- Certification and issues in Alteration
sandesh mundra
 
GST - Audit, Accounts and Returns
GST - Audit, Accounts and ReturnsGST - Audit, Accounts and Returns
GST - Audit, Accounts and Returns
sandesh mundra
 
Affordable Housing under GST
Affordable Housing under GSTAffordable Housing under GST
Affordable Housing under GST
sandesh mundra
 
Recent Trends in Corporate Restructuring
Recent Trends in Corporate RestructuringRecent Trends in Corporate Restructuring
Recent Trends in Corporate Restructuring
sandesh mundra
 
Rotary Club of Ahmedabad West - Lets Connect to the Future
Rotary Club of Ahmedabad West - Lets Connect to the FutureRotary Club of Ahmedabad West - Lets Connect to the Future
Rotary Club of Ahmedabad West - Lets Connect to the Future
sandesh mundra
 
Rotary Club of Ahmedabad West - Future Aspiration
Rotary Club of Ahmedabad West - Future AspirationRotary Club of Ahmedabad West - Future Aspiration
Rotary Club of Ahmedabad West - Future Aspiration
sandesh mundra
 
Effect of GST on existing contracts
Effect of GST on existing contractsEffect of GST on existing contracts
Effect of GST on existing contracts
sandesh mundra
 
Issues faced by Realtors and works contractors
Issues faced by Realtors and works contractorsIssues faced by Realtors and works contractors
Issues faced by Realtors and works contractors
sandesh mundra
 
Judicial Pronouncements in GST till date
Judicial Pronouncements in GST till dateJudicial Pronouncements in GST till date
Judicial Pronouncements in GST till date
sandesh mundra
 
Concept of HSN and Tax free exports
Concept of HSN and Tax free exportsConcept of HSN and Tax free exports
Concept of HSN and Tax free exports
sandesh mundra
 
GST - Impact, Development and Compliances
GST - Impact, Development and CompliancesGST - Impact, Development and Compliances
GST - Impact, Development and Compliances
sandesh mundra
 
Opportunities under RERA
Opportunities under RERAOpportunities under RERA
Opportunities under RERA
sandesh mundra
 

More from sandesh mundra (20)

GSTR 9C template
GSTR 9C templateGSTR 9C template
GSTR 9C template
 
GSTR 9C Annual Return with example
GSTR 9C Annual Return with exampleGSTR 9C Annual Return with example
GSTR 9C Annual Return with example
 
GST Audit
GST AuditGST Audit
GST Audit
 
Affordable housing
Affordable housing Affordable housing
Affordable housing
 
Critical issues under hira
Critical issues under hiraCritical issues under hira
Critical issues under hira
 
Presentation on gst impact and effect
Presentation on gst impact and effectPresentation on gst impact and effect
Presentation on gst impact and effect
 
Form 5 & Case Studies in rera
Form 5 & Case Studies in reraForm 5 & Case Studies in rera
Form 5 & Case Studies in rera
 
Complications of GST for Real-Estate and Developers
Complications of GST for Real-Estate and DevelopersComplications of GST for Real-Estate and Developers
Complications of GST for Real-Estate and Developers
 
RERA- Certification and issues in Alteration
RERA- Certification and issues in AlterationRERA- Certification and issues in Alteration
RERA- Certification and issues in Alteration
 
GST - Audit, Accounts and Returns
GST - Audit, Accounts and ReturnsGST - Audit, Accounts and Returns
GST - Audit, Accounts and Returns
 
Affordable Housing under GST
Affordable Housing under GSTAffordable Housing under GST
Affordable Housing under GST
 
Recent Trends in Corporate Restructuring
Recent Trends in Corporate RestructuringRecent Trends in Corporate Restructuring
Recent Trends in Corporate Restructuring
 
Rotary Club of Ahmedabad West - Lets Connect to the Future
Rotary Club of Ahmedabad West - Lets Connect to the FutureRotary Club of Ahmedabad West - Lets Connect to the Future
Rotary Club of Ahmedabad West - Lets Connect to the Future
 
Rotary Club of Ahmedabad West - Future Aspiration
Rotary Club of Ahmedabad West - Future AspirationRotary Club of Ahmedabad West - Future Aspiration
Rotary Club of Ahmedabad West - Future Aspiration
 
Effect of GST on existing contracts
Effect of GST on existing contractsEffect of GST on existing contracts
Effect of GST on existing contracts
 
Issues faced by Realtors and works contractors
Issues faced by Realtors and works contractorsIssues faced by Realtors and works contractors
Issues faced by Realtors and works contractors
 
Judicial Pronouncements in GST till date
Judicial Pronouncements in GST till dateJudicial Pronouncements in GST till date
Judicial Pronouncements in GST till date
 
Concept of HSN and Tax free exports
Concept of HSN and Tax free exportsConcept of HSN and Tax free exports
Concept of HSN and Tax free exports
 
GST - Impact, Development and Compliances
GST - Impact, Development and CompliancesGST - Impact, Development and Compliances
GST - Impact, Development and Compliances
 
Opportunities under RERA
Opportunities under RERAOpportunities under RERA
Opportunities under RERA
 

Recently uploaded

how to swap pi coins to foreign currency withdrawable.
how to swap pi coins to foreign currency withdrawable.how to swap pi coins to foreign currency withdrawable.
how to swap pi coins to foreign currency withdrawable.
DOT TECH
 
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
ydubwyt
 
what is a pi whale and how to access one.
what is a pi whale and how to access one.what is a pi whale and how to access one.
what is a pi whale and how to access one.
DOT TECH
 
The new type of smart, sustainable entrepreneurship and the next day | Europe...
The new type of smart, sustainable entrepreneurship and the next day | Europe...The new type of smart, sustainable entrepreneurship and the next day | Europe...
The new type of smart, sustainable entrepreneurship and the next day | Europe...
Antonis Zairis
 
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdfIsios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Henry Tapper
 
Introduction to Indian Financial System ()
Introduction to Indian Financial System ()Introduction to Indian Financial System ()
Introduction to Indian Financial System ()
Avanish Goel
 
BYD SWOT Analysis and In-Depth Insights 2024.pptx
BYD SWOT Analysis and In-Depth Insights 2024.pptxBYD SWOT Analysis and In-Depth Insights 2024.pptx
BYD SWOT Analysis and In-Depth Insights 2024.pptx
mikemetalprod
 
Commercial Bank Economic Capsule - May 2024
Commercial Bank Economic Capsule - May 2024Commercial Bank Economic Capsule - May 2024
Commercial Bank Economic Capsule - May 2024
Commercial Bank of Ceylon PLC
 
how to sell pi coins on Binance exchange
how to sell pi coins on Binance exchangehow to sell pi coins on Binance exchange
how to sell pi coins on Binance exchange
DOT TECH
 
how can I sell pi coins after successfully completing KYC
how can I sell pi coins after successfully completing KYChow can I sell pi coins after successfully completing KYC
how can I sell pi coins after successfully completing KYC
DOT TECH
 
Webinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont BraunWebinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont Braun
FinTech Belgium
 
Chương 6. Ancol - phenol - ether (1).pdf
Chương 6. Ancol - phenol - ether (1).pdfChương 6. Ancol - phenol - ether (1).pdf
Chương 6. Ancol - phenol - ether (1).pdf
va2132004
 
What price will pi network be listed on exchanges
What price will pi network be listed on exchangesWhat price will pi network be listed on exchanges
What price will pi network be listed on exchanges
DOT TECH
 
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
Vighnesh Shashtri
 
how to sell pi coins at high rate quickly.
how to sell pi coins at high rate quickly.how to sell pi coins at high rate quickly.
how to sell pi coins at high rate quickly.
DOT TECH
 
USDA Loans in California: A Comprehensive Overview.pptx
USDA Loans in California: A Comprehensive Overview.pptxUSDA Loans in California: A Comprehensive Overview.pptx
USDA Loans in California: A Comprehensive Overview.pptx
marketing367770
 
The secret way to sell pi coins effortlessly.
The secret way to sell pi coins effortlessly.The secret way to sell pi coins effortlessly.
The secret way to sell pi coins effortlessly.
DOT TECH
 
Summary of financial results for 1Q2024
Summary of financial results for 1Q2024Summary of financial results for 1Q2024
Summary of financial results for 1Q2024
InterCars
 
how to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchangehow to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchange
DOT TECH
 
how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.
DOT TECH
 

Recently uploaded (20)

how to swap pi coins to foreign currency withdrawable.
how to swap pi coins to foreign currency withdrawable.how to swap pi coins to foreign currency withdrawable.
how to swap pi coins to foreign currency withdrawable.
 
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
 
what is a pi whale and how to access one.
what is a pi whale and how to access one.what is a pi whale and how to access one.
what is a pi whale and how to access one.
 
The new type of smart, sustainable entrepreneurship and the next day | Europe...
The new type of smart, sustainable entrepreneurship and the next day | Europe...The new type of smart, sustainable entrepreneurship and the next day | Europe...
The new type of smart, sustainable entrepreneurship and the next day | Europe...
 
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdfIsios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdf
 
Introduction to Indian Financial System ()
Introduction to Indian Financial System ()Introduction to Indian Financial System ()
Introduction to Indian Financial System ()
 
BYD SWOT Analysis and In-Depth Insights 2024.pptx
BYD SWOT Analysis and In-Depth Insights 2024.pptxBYD SWOT Analysis and In-Depth Insights 2024.pptx
BYD SWOT Analysis and In-Depth Insights 2024.pptx
 
Commercial Bank Economic Capsule - May 2024
Commercial Bank Economic Capsule - May 2024Commercial Bank Economic Capsule - May 2024
Commercial Bank Economic Capsule - May 2024
 
how to sell pi coins on Binance exchange
how to sell pi coins on Binance exchangehow to sell pi coins on Binance exchange
how to sell pi coins on Binance exchange
 
how can I sell pi coins after successfully completing KYC
how can I sell pi coins after successfully completing KYChow can I sell pi coins after successfully completing KYC
how can I sell pi coins after successfully completing KYC
 
Webinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont BraunWebinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont Braun
 
Chương 6. Ancol - phenol - ether (1).pdf
Chương 6. Ancol - phenol - ether (1).pdfChương 6. Ancol - phenol - ether (1).pdf
Chương 6. Ancol - phenol - ether (1).pdf
 
What price will pi network be listed on exchanges
What price will pi network be listed on exchangesWhat price will pi network be listed on exchanges
What price will pi network be listed on exchanges
 
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...
 
how to sell pi coins at high rate quickly.
how to sell pi coins at high rate quickly.how to sell pi coins at high rate quickly.
how to sell pi coins at high rate quickly.
 
USDA Loans in California: A Comprehensive Overview.pptx
USDA Loans in California: A Comprehensive Overview.pptxUSDA Loans in California: A Comprehensive Overview.pptx
USDA Loans in California: A Comprehensive Overview.pptx
 
The secret way to sell pi coins effortlessly.
The secret way to sell pi coins effortlessly.The secret way to sell pi coins effortlessly.
The secret way to sell pi coins effortlessly.
 
Summary of financial results for 1Q2024
Summary of financial results for 1Q2024Summary of financial results for 1Q2024
Summary of financial results for 1Q2024
 
how to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchangehow to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchange
 
how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.
 

E-Filing of Income Tax Returns

  • 1. CA Sandesh Mundra, Reach us at www.smaca.in
  • 2.
  • 3.
  • 4. CA Sandesh Mundra, Reach us at www.smaca.in
  • 5. An Overview of the Process of e-Filing of Returns CA Sandesh Mundra, Reach us at www.smaca.in
  • 6. CA Sandesh Mundra, Reach us at www.smaca.in
  • 7.
  • 8.
  • 9.
  • 10. Time Limit of Filing the income tax return CA Sandesh Mundra, Reach us at www.smaca.in
  • 11.
  • 12. Consequence of non filing of return of income CA Sandesh Mundra, Reach us at www.smaca.in
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21. CA Sandesh Mundra, Reach us at www.smaca.in
  • 22. CA Sandesh Mundra, Reach us at www.smaca.in
  • 23. New IT Returns – Annexure-less Forms CA Sandesh Mundra, Reach us at www.smaca.in For Individuals, HUF Select appropriate Income Tax Return (ITR) Preparation Software ITR-1 ITR-2 ITR-3 ITR-4 Individual Individual Individual Individual & HUF & HUF & HUF 1 Income from Salary/Pension ▪ ▪ ▪ ▪ 2 Income from Other Sources (only Interest income or Family Pension) ▪ ▪ ▪ ▪ 3 Income/Loss from Other Sources ▪ ▪ ▪ 4 Income/Loss from House Property ▪ ▪ ▪ 5 Capital Gains/Loss on sale of investments/property ▪ ▪ ▪ 6 Partner in a partnership Firm ▪ ▪ 7 Income from Proprietary Business/Profession ▪
  • 24. New IT Returns – Annexure-less Forms CA Sandesh Mundra, Reach us at www.smaca.in For Association of Persons (AoP), Body of Individuals (BoI), Local Authority, Companies, Trusts, Fringe Benefit Tax (FBT) Return Select appropriate Income Tax Return (ITR) Preparation Software ITR-5 ITR-6 ITR-7 ITR-8 Firms, AoP, BoI, LA Companies Trusts Only FBT 1 Income/Loss from Other Sources ▪ ▪ ▪ 2 Income/Loss from House Property ▪ ▪ ▪ 3 Capital Gains/Loss on sale of investments/property ▪ ▪ ▪ 4 Income/Loss from Business ▪ ▪ ▪ 5 Fringe Benefit Tax ▪ ▪ ▪ ▪ ITR-7 will not be available for e-Filing
  • 25. Change in Procedure of e-Filing CA Sandesh Mundra, Reach us at www.smaca.in Type Change For Digitally signed Returns No change Paper Returns – Two step Procedure After uploading data – Instead of filing paper return Assessee to file verification Form Called ITR-V (Combination of Acknowledgement of e-return & Verification) Paper Returns – through e -intermediaries
  • 26.
  • 27.
  • 28. Demo on efiling – Copy paste this link https://incometaxindiaefiling.gov.in/portal/webdemo_on_efiling.do CA Sandesh Mundra, Reach us at www.smaca.in