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WEB ONLINECA
01 Jan 2024
WEB ONLINE CA 01-01-2024
 Central Board of DirectTaxes (CBDT) have
notified the new returns of income tax for the
assessment year 2009-10.
 Let us try to understand these new returns in
a question and answer session.
2
WEB ONLINE CA 01-01-2024
Q. How many types of new returns have been
notified by the CBDT?
3
A. In all, 8 types of income tax returns have
been notified by the CBDT viz;
ITR-1, ITR-2, ITR-3, ITR-4,
ITR-5, ITR-6, ITR-7 and ITR-8.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-1?
4
A. ITR-1 is meant only for individuals having
income from salary / pension / family
pension and not having any other income
except income by way of interest
chargeable under the head “income from
other sources”.
WEB ONLINE CA 01-01-2024
Q. Can an individual having salary income and
also some exempted income (dividend) use
form ITR-1?
5
A. ITR-1 can not be used if the individual has
any other income (except interest income)
in addition to his salary income. Therefore,
if he has dividend income (even though
exempt), he cannot use ITR-1.
WEB ONLINE CA 01-01-2024
Q. Can an individual having only interest income
use ITR-1?
6
A. No. ITR-1 can be used only if the individual
has salary income. In this case he should
use ITR-2.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-2?
7
A. Individuals and HUFs not having any income
under the head “Profits or Gains of Business
or Profession” can use ITR-2. In other
words, individuals and HUFs having income
under the head “Profits or Gains of Business
or Profession” cannot use form ITR-2.
WEB ONLINE CA 01-01-2024
Q. Can an individual having only salary income
use ITR-2?
8
A. No. An individual having only salary income
should use ITR-1 and he should not use
ITR-2.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-3?
9
A. Individuals and HUFs being partners in firms
and not carrying on any business or
profession as proprietors can use ITR-3.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-4?
10
A. Individuals and HUFs having proprietary
business or profession can use ITR-4.
WEB ONLINE CA 01-01-2024
Q. Can an individual having a proprietary
business and also being a partner in a firm
use ITR-4?
11
A. Yes. Individual being a partner and also
carrying on proprietary business should use
ITR-4.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-5?
12
A. ITR-5 is meant for firms, AOPs and body of
individuals. This is a combined return for
income as well as fringe benefits.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-6?
13
A. ITR-6 is meant for companies (other than
companies claiming exemption under
section 11, I.e.section 25 – companies).
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-7?
14
A. ITR-7 should be used by charitable trusts,
political parties, section 25 compnaies,
institutions claiming exemption from tax and
universities, colleges, etc.
WEB ONLINE CA 01-01-2024
Q.Who can use ITR-8?
15
A. ITR-8 is a stand-alone fringe benefit tax
return and it can be used by assessees who
are not required to file their return of income
but, are required to file their return of fringe
benefits.
WEB ONLINE CA 01-01-2024
Q.When does one get to use ITR-8?
16
A. E.g. An AOP whose income is below the
maximum exemption limit is not required to
file its return of income. In such cases, if it
is liable for fringe benefit tax, it is required to
file return of fringe benefits in ITR-8.
WEB ONLINE CA 01-01-2024
Q. Can an AOP which has income below the
maximum exemption limit and liable to pay
FBT use ITR-5 instead of ITR-8?
17
A. No. The instructions for ITR-5 makes it clear
that it cannot be used by a person who is
required to file ITR-8.
WEB ONLINE CA 01-01-2024
Q.Where can one get these forms from?
WEB ONLINE CA 01-01-2024
18
A. These income tax return forms can be
downloaded at
https://webonlineca.com/
Q.Which is the income tax rule which prescribes
the form and the manner in which income
tax return is required to be furnished?
19
A. Rule 12 of the Income Tax Rules, 1962
provides for the form and the manner in
which income tax returns are required to be
furnished.
WEB ONLINE CA 01-01-2024
Q.What are the different modes of furnishing
the income tax returns available for a
company?
WEB ONLINE CA 01-01-2024
20
A. A company can file its return of income in
any of the following 2 modes;
i. Electronically furnishing the return under digital
signature or
ii. Transmitting the data information electronically
and thereafter submitting the verification of the
return in form ITR-V
Q. How can partnership firms covered u/s 44AB
furnish their returns?
WEB ONLINE CA 01-01-2024
21
A. They can furnish their returns in any of the
following 2 modes.
i. Electronically furnishing the return under digital
signature.
ii. Transmitting the data information electronically
and thereafter submitting the verification of the
return in form ITR-V.
Q. How can individuals, HUFs, AOPs, body of individuals and
firm not covered by 44AB furnish their returns?
WEB ONLINE CA 01-01-2024
22
A. They can furnish their returns in any of the following 4 methods.
i. Furnishing the return in a paper form.
ii. Furnishing the return electronically under digital signature.
iii. Transmitting the data in the return electronically and thereafter
submitting the verification of the return in form ITR-V.
iv. Furnishing a bar-coded return in a paper form.
Q. How does charitable / religious trusts,
political parties and other non profit
organization should furnish their returns?
WEB ONLINE CA 01-01-2024
23
A. Such assessees must furnish their returns
only in paper form.
Q. Can the returns prescribed for assessment
year 2009-10 be used for filing the returns of
income of earlier years? SayA.Y. 2008-09?
WEB ONLINE CA 01-01-2024
24
A. No. The returns meant for 2009-10 can be
used only for the assessment year 2009-10.
For earlier years, the returns meant for
those respective years alone can be used.
Q. How does ITR-1 look like?
WEB ONLINE CA 01-01-2024
25
Q. How does ITR-2 look like?
WEB ONLINE CA 01-01-2024
26
Q. How does ITR-3 look like?
WEB ONLINE CA 01-01-2024
27
Q. How does ITR-4 look like?
WEB ONLINE CA 01-01-2024
28
Q. How does ITR-5 look like?
WEB ONLINE CA 01-01-2024
29
Q. How does ITR-6 look like?
WEB ONLINE CA 01-01-2024
30
Q. How does ITR-7 look like?
WEB ONLINE CA 01-01-2024
31
Q. How does ITR-8 look like?
WEB ONLINE CA 01-01-2024
32
Q. How does ITR-V look
like?
WEB ONLINE CA 01-01-2024
33
Q. Is there any requirement to attachTDS
certificates, audit reports, etc., to the
returns?
WEB ONLINE CA 01-01-2024
34
A. No. Income tax rule 12 provides that the returns of
income shall not be accompanied by any attachments /
annexures.
Q. Is there any exception to these rules?
WEB ONLINE CA 01-01-2024
35
A. Yes. In the case of charitable / religious
trusts, political parties and other non profit
organizations who are filing their returns in
ITR-7 are required to attach audit reports,
advance tax challans, etc. (as was the case
earlier) along with the return of income.
Q. Is there any requirement of production of computation of income tax,
copies of balance sheet, profit and loss account,TDS /TCS certificates,
proof of payment of advance tax or self assessment tax etc., before any
authority?
WEB ONLINE CA 01-01-2024
36
A. Yes. In case jurisdictional assessing officer legally demands
production of any of the above, the assessed is duty bound to
produce such documents before him.
Q. In the case of electronic filing of return when
does the assessee obtain his tax audit
report?
WEB ONLINE CA 01-01-2024
37
A. The tax audit report is required to be obtained before
furnishing of the e-return. The assessee is required to
mention the date and other particulars of tax audit
report in his return of income.
Q. Is there any requirement of filing transfer
pricing report?
18-6-2009
Vishnu Ram & Co.
38
A. Yes. Transfer pricing report in form 3CEB is
required to be filed before the due date of
filing of the return and it is to be filed with
the jurisdictional assessing officer.
WEB ONLINE CA 01-01-2024
Q.What are the steps involved in furnishing the return
electronically under digital signature?
WEB ONLINE CA 01-01-2024
39
A. First of all the user should register himself at the website
https://webonlineca.com/
The return information should be filled in an excel file.
Thereafter, the excel file should be converted into XML file. Affix
the digital signature. Thereafter, using the return submit option in
the website, return should be filed. With this, the process of
furnishing the return will be complete in all respects. If the return
is digitally signed, the system will generate an acknowledgement
which should be kept for reference.
Q.What is the procedure for furnishing the return electronically but without
digital signature?
WEB ONLINE CA 01-01-2024
40
A. First of all the user should register himself at the website
https://webonlineca.com/
The return information should be filled in an excel file.
Thereafter, the excel file should be converted into XML file. Thereafter, using
the return submit option in the website, return should be filed. There will not
be any affixation of digital signature. The system will generate an
acknowledgement which should be kept for reference.
The system will also generate a bar-coded ITR-V.
The ITR-V that is generated by the system should be sent by post to the
Income Tax Department-CPC, Post Box No. 1, Electronic City Post Office,
Bangalore – 560 100, Karnataka.
The filing of the return will be complete once the ITR-V is posted.
Q. Is there a time limit for sending the ITR-V?
WEB ONLINE CA 01-01-2024
41
A. ITR-V should be posted within 30 days from the
date of transmitting the data electronically.
Q.What happens if it is not posted within 30
days? Or posted beyond 30 days?
WEB ONLINE CA 01-01-2024
42
A. It will be treated as if the return of income is
not filed.
Q. If transmitting the return data electronically
is followed up with ITR-V, what will be the
date of filing the return?
WEB ONLINE CA 01-01-2024
43
A. The date of transmitting the data
electronically will be treated as the date of
furnishing the return.
Q. Is ITR-V required to be signed by the
assessee?
WEB ONLINE CA 01-01-2024
44
A. Yes. ITR-V is required to be signed by the
assessed and if it is not signed, it will be
considered as invalid.
Q.What happens if the ITR-V is sent beyond
30 days?
WEB ONLINE CA 01-01-2024
45
A. It will be treated as if the assessee has never been
furnished his return and he has to go through the
process of filing the return all over again if he wants to
file his return.
Q. How will CPC match the ITR-V with the
return of income?
WEB ONLINE CA 01-01-2024
46
A. ITR-V is bar-coded and using the bar-code,
CPC will match ITR-V with the return.
Q. How does one know that CPC has received
ITR-V?
WEB ONLINE CA 01-01-2024
47
A. CPC is expected to send e-mail
acknowledging the receipt of form ITR-V
Q. Is there any time limit prescribed for sending
the email?
WEB ONLINE CA 01-01-2024
48
A. No. There is no time limit prescribed for
sending the e-mail acknowledgement.
Q. Can ITR-V be filed with the jurisdictional
assessing officer?
WEB ONLINE CA 01-01-2024
49
A. No. ITR-V cannot be filed anywhere else
other than CPC.
Q. Can ITR-V be filed across the counter in CPC?
WEB ONLINE CA 01-01-2024
50
A. No. ITR-V can be sent only by post.
Q. Is there only one CPC for the whole of India?
WEB ONLINE CA 01-01-2024
51
A. Yes. At present, there is only one CPC
situated in Bangalore which will process the
returns filed electronically by assessees all
over India.
Q.Who will process the paper returns?
WEB ONLINE CA 01-01-2024
52
A. In due course of time, these will also be
processed by the CPC but, till such time as
the infrastructure is put in place, these
returns will be processed by jurisdictional
assessing officers.
Q. How does the processing happens in CPC?
WEB ONLINE CA 01-01-2024
53
A. The computer system in the CPC will process the data
furnished electronically and match the data for tax
deducted at source, tax collected at source, advance
tax and self assessment tax with the independent
information received from the deducted, collectors and
bankers.
Q. How will the matching of these data done?
WEB ONLINE CA 01-01-2024
54
A. The matching of the data is done by using
the unique transaction numbers and challan
identification numbers. Therefore, proper
mentioning of these numbers is very
essential.
Q. Can the returns of income be filed without
UTN?
WEB ONLINE CA 01-01-2024
55
A. The returns can be filed without UTN but, without UTN
credit for pre-paid taxes will not be given. Therefore,
for filing the returns of income for the assessment year
2009-10, it is essential that assessees wait to get the
UTN in respect of their pre-paid taxes.
WEB ONLINE CA 01-01-2024
56
“India's Best GrowingTax FilingWebsite.” –
ADDRESS:- IInd Floor, Web Plaza, Nadi ka Phatak Benar Rd, Shyam Nagar, Nirmal
Vihar, Jhotwara, Jaipur, Rajasthan 302012
CONTACT NO:- 7413826826

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Income Tax return online website by web online ca .ppt

  • 1. WEB ONLINECA 01 Jan 2024 WEB ONLINE CA 01-01-2024
  • 2.  Central Board of DirectTaxes (CBDT) have notified the new returns of income tax for the assessment year 2009-10.  Let us try to understand these new returns in a question and answer session. 2 WEB ONLINE CA 01-01-2024
  • 3. Q. How many types of new returns have been notified by the CBDT? 3 A. In all, 8 types of income tax returns have been notified by the CBDT viz; ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and ITR-8. WEB ONLINE CA 01-01-2024
  • 4. Q.Who can use ITR-1? 4 A. ITR-1 is meant only for individuals having income from salary / pension / family pension and not having any other income except income by way of interest chargeable under the head “income from other sources”. WEB ONLINE CA 01-01-2024
  • 5. Q. Can an individual having salary income and also some exempted income (dividend) use form ITR-1? 5 A. ITR-1 can not be used if the individual has any other income (except interest income) in addition to his salary income. Therefore, if he has dividend income (even though exempt), he cannot use ITR-1. WEB ONLINE CA 01-01-2024
  • 6. Q. Can an individual having only interest income use ITR-1? 6 A. No. ITR-1 can be used only if the individual has salary income. In this case he should use ITR-2. WEB ONLINE CA 01-01-2024
  • 7. Q.Who can use ITR-2? 7 A. Individuals and HUFs not having any income under the head “Profits or Gains of Business or Profession” can use ITR-2. In other words, individuals and HUFs having income under the head “Profits or Gains of Business or Profession” cannot use form ITR-2. WEB ONLINE CA 01-01-2024
  • 8. Q. Can an individual having only salary income use ITR-2? 8 A. No. An individual having only salary income should use ITR-1 and he should not use ITR-2. WEB ONLINE CA 01-01-2024
  • 9. Q.Who can use ITR-3? 9 A. Individuals and HUFs being partners in firms and not carrying on any business or profession as proprietors can use ITR-3. WEB ONLINE CA 01-01-2024
  • 10. Q.Who can use ITR-4? 10 A. Individuals and HUFs having proprietary business or profession can use ITR-4. WEB ONLINE CA 01-01-2024
  • 11. Q. Can an individual having a proprietary business and also being a partner in a firm use ITR-4? 11 A. Yes. Individual being a partner and also carrying on proprietary business should use ITR-4. WEB ONLINE CA 01-01-2024
  • 12. Q.Who can use ITR-5? 12 A. ITR-5 is meant for firms, AOPs and body of individuals. This is a combined return for income as well as fringe benefits. WEB ONLINE CA 01-01-2024
  • 13. Q.Who can use ITR-6? 13 A. ITR-6 is meant for companies (other than companies claiming exemption under section 11, I.e.section 25 – companies). WEB ONLINE CA 01-01-2024
  • 14. Q.Who can use ITR-7? 14 A. ITR-7 should be used by charitable trusts, political parties, section 25 compnaies, institutions claiming exemption from tax and universities, colleges, etc. WEB ONLINE CA 01-01-2024
  • 15. Q.Who can use ITR-8? 15 A. ITR-8 is a stand-alone fringe benefit tax return and it can be used by assessees who are not required to file their return of income but, are required to file their return of fringe benefits. WEB ONLINE CA 01-01-2024
  • 16. Q.When does one get to use ITR-8? 16 A. E.g. An AOP whose income is below the maximum exemption limit is not required to file its return of income. In such cases, if it is liable for fringe benefit tax, it is required to file return of fringe benefits in ITR-8. WEB ONLINE CA 01-01-2024
  • 17. Q. Can an AOP which has income below the maximum exemption limit and liable to pay FBT use ITR-5 instead of ITR-8? 17 A. No. The instructions for ITR-5 makes it clear that it cannot be used by a person who is required to file ITR-8. WEB ONLINE CA 01-01-2024
  • 18. Q.Where can one get these forms from? WEB ONLINE CA 01-01-2024 18 A. These income tax return forms can be downloaded at https://webonlineca.com/
  • 19. Q.Which is the income tax rule which prescribes the form and the manner in which income tax return is required to be furnished? 19 A. Rule 12 of the Income Tax Rules, 1962 provides for the form and the manner in which income tax returns are required to be furnished. WEB ONLINE CA 01-01-2024
  • 20. Q.What are the different modes of furnishing the income tax returns available for a company? WEB ONLINE CA 01-01-2024 20 A. A company can file its return of income in any of the following 2 modes; i. Electronically furnishing the return under digital signature or ii. Transmitting the data information electronically and thereafter submitting the verification of the return in form ITR-V
  • 21. Q. How can partnership firms covered u/s 44AB furnish their returns? WEB ONLINE CA 01-01-2024 21 A. They can furnish their returns in any of the following 2 modes. i. Electronically furnishing the return under digital signature. ii. Transmitting the data information electronically and thereafter submitting the verification of the return in form ITR-V.
  • 22. Q. How can individuals, HUFs, AOPs, body of individuals and firm not covered by 44AB furnish their returns? WEB ONLINE CA 01-01-2024 22 A. They can furnish their returns in any of the following 4 methods. i. Furnishing the return in a paper form. ii. Furnishing the return electronically under digital signature. iii. Transmitting the data in the return electronically and thereafter submitting the verification of the return in form ITR-V. iv. Furnishing a bar-coded return in a paper form.
  • 23. Q. How does charitable / religious trusts, political parties and other non profit organization should furnish their returns? WEB ONLINE CA 01-01-2024 23 A. Such assessees must furnish their returns only in paper form.
  • 24. Q. Can the returns prescribed for assessment year 2009-10 be used for filing the returns of income of earlier years? SayA.Y. 2008-09? WEB ONLINE CA 01-01-2024 24 A. No. The returns meant for 2009-10 can be used only for the assessment year 2009-10. For earlier years, the returns meant for those respective years alone can be used.
  • 25. Q. How does ITR-1 look like? WEB ONLINE CA 01-01-2024 25
  • 26. Q. How does ITR-2 look like? WEB ONLINE CA 01-01-2024 26
  • 27. Q. How does ITR-3 look like? WEB ONLINE CA 01-01-2024 27
  • 28. Q. How does ITR-4 look like? WEB ONLINE CA 01-01-2024 28
  • 29. Q. How does ITR-5 look like? WEB ONLINE CA 01-01-2024 29
  • 30. Q. How does ITR-6 look like? WEB ONLINE CA 01-01-2024 30
  • 31. Q. How does ITR-7 look like? WEB ONLINE CA 01-01-2024 31
  • 32. Q. How does ITR-8 look like? WEB ONLINE CA 01-01-2024 32
  • 33. Q. How does ITR-V look like? WEB ONLINE CA 01-01-2024 33
  • 34. Q. Is there any requirement to attachTDS certificates, audit reports, etc., to the returns? WEB ONLINE CA 01-01-2024 34 A. No. Income tax rule 12 provides that the returns of income shall not be accompanied by any attachments / annexures.
  • 35. Q. Is there any exception to these rules? WEB ONLINE CA 01-01-2024 35 A. Yes. In the case of charitable / religious trusts, political parties and other non profit organizations who are filing their returns in ITR-7 are required to attach audit reports, advance tax challans, etc. (as was the case earlier) along with the return of income.
  • 36. Q. Is there any requirement of production of computation of income tax, copies of balance sheet, profit and loss account,TDS /TCS certificates, proof of payment of advance tax or self assessment tax etc., before any authority? WEB ONLINE CA 01-01-2024 36 A. Yes. In case jurisdictional assessing officer legally demands production of any of the above, the assessed is duty bound to produce such documents before him.
  • 37. Q. In the case of electronic filing of return when does the assessee obtain his tax audit report? WEB ONLINE CA 01-01-2024 37 A. The tax audit report is required to be obtained before furnishing of the e-return. The assessee is required to mention the date and other particulars of tax audit report in his return of income.
  • 38. Q. Is there any requirement of filing transfer pricing report? 18-6-2009 Vishnu Ram & Co. 38 A. Yes. Transfer pricing report in form 3CEB is required to be filed before the due date of filing of the return and it is to be filed with the jurisdictional assessing officer. WEB ONLINE CA 01-01-2024
  • 39. Q.What are the steps involved in furnishing the return electronically under digital signature? WEB ONLINE CA 01-01-2024 39 A. First of all the user should register himself at the website https://webonlineca.com/ The return information should be filled in an excel file. Thereafter, the excel file should be converted into XML file. Affix the digital signature. Thereafter, using the return submit option in the website, return should be filed. With this, the process of furnishing the return will be complete in all respects. If the return is digitally signed, the system will generate an acknowledgement which should be kept for reference.
  • 40. Q.What is the procedure for furnishing the return electronically but without digital signature? WEB ONLINE CA 01-01-2024 40 A. First of all the user should register himself at the website https://webonlineca.com/ The return information should be filled in an excel file. Thereafter, the excel file should be converted into XML file. Thereafter, using the return submit option in the website, return should be filed. There will not be any affixation of digital signature. The system will generate an acknowledgement which should be kept for reference. The system will also generate a bar-coded ITR-V. The ITR-V that is generated by the system should be sent by post to the Income Tax Department-CPC, Post Box No. 1, Electronic City Post Office, Bangalore – 560 100, Karnataka. The filing of the return will be complete once the ITR-V is posted.
  • 41. Q. Is there a time limit for sending the ITR-V? WEB ONLINE CA 01-01-2024 41 A. ITR-V should be posted within 30 days from the date of transmitting the data electronically.
  • 42. Q.What happens if it is not posted within 30 days? Or posted beyond 30 days? WEB ONLINE CA 01-01-2024 42 A. It will be treated as if the return of income is not filed.
  • 43. Q. If transmitting the return data electronically is followed up with ITR-V, what will be the date of filing the return? WEB ONLINE CA 01-01-2024 43 A. The date of transmitting the data electronically will be treated as the date of furnishing the return.
  • 44. Q. Is ITR-V required to be signed by the assessee? WEB ONLINE CA 01-01-2024 44 A. Yes. ITR-V is required to be signed by the assessed and if it is not signed, it will be considered as invalid.
  • 45. Q.What happens if the ITR-V is sent beyond 30 days? WEB ONLINE CA 01-01-2024 45 A. It will be treated as if the assessee has never been furnished his return and he has to go through the process of filing the return all over again if he wants to file his return.
  • 46. Q. How will CPC match the ITR-V with the return of income? WEB ONLINE CA 01-01-2024 46 A. ITR-V is bar-coded and using the bar-code, CPC will match ITR-V with the return.
  • 47. Q. How does one know that CPC has received ITR-V? WEB ONLINE CA 01-01-2024 47 A. CPC is expected to send e-mail acknowledging the receipt of form ITR-V
  • 48. Q. Is there any time limit prescribed for sending the email? WEB ONLINE CA 01-01-2024 48 A. No. There is no time limit prescribed for sending the e-mail acknowledgement.
  • 49. Q. Can ITR-V be filed with the jurisdictional assessing officer? WEB ONLINE CA 01-01-2024 49 A. No. ITR-V cannot be filed anywhere else other than CPC.
  • 50. Q. Can ITR-V be filed across the counter in CPC? WEB ONLINE CA 01-01-2024 50 A. No. ITR-V can be sent only by post.
  • 51. Q. Is there only one CPC for the whole of India? WEB ONLINE CA 01-01-2024 51 A. Yes. At present, there is only one CPC situated in Bangalore which will process the returns filed electronically by assessees all over India.
  • 52. Q.Who will process the paper returns? WEB ONLINE CA 01-01-2024 52 A. In due course of time, these will also be processed by the CPC but, till such time as the infrastructure is put in place, these returns will be processed by jurisdictional assessing officers.
  • 53. Q. How does the processing happens in CPC? WEB ONLINE CA 01-01-2024 53 A. The computer system in the CPC will process the data furnished electronically and match the data for tax deducted at source, tax collected at source, advance tax and self assessment tax with the independent information received from the deducted, collectors and bankers.
  • 54. Q. How will the matching of these data done? WEB ONLINE CA 01-01-2024 54 A. The matching of the data is done by using the unique transaction numbers and challan identification numbers. Therefore, proper mentioning of these numbers is very essential.
  • 55. Q. Can the returns of income be filed without UTN? WEB ONLINE CA 01-01-2024 55 A. The returns can be filed without UTN but, without UTN credit for pre-paid taxes will not be given. Therefore, for filing the returns of income for the assessment year 2009-10, it is essential that assessees wait to get the UTN in respect of their pre-paid taxes.
  • 56. WEB ONLINE CA 01-01-2024 56 “India's Best GrowingTax FilingWebsite.” – ADDRESS:- IInd Floor, Web Plaza, Nadi ka Phatak Benar Rd, Shyam Nagar, Nirmal Vihar, Jhotwara, Jaipur, Rajasthan 302012 CONTACT NO:- 7413826826