Theme: Income Tax

Electronically filing revised return (offline):

Step 1: Select ITR Form

For offline mode, you have to  download the appropriate ITR Form from the Income Tax Department’s e-filing portal. If you want to know which ITR Form you have to fill, read here.

A pre-filled form can also be downloaded if you log in to the e-filing portal. From your account, you can choose to ‘Download Pre-Filled XML’, which can be imported to your ITR form for prefilling the personal and other available details.

Step 2: Fill in Details

You can fill in the downloaded ITR form offline. Ensure that you fill or correct the relevant details of the form. Under ‘General Information’, choose the ‘Return filing section’ as ‘Revised return under section 139(5)’ and ‘Return filing type’ as ‘Revised’.

Enter the Acknowledgement number and date of filing of the original return. You can find out these details by going to your e-filing account and choosing ‘Income Tax Returns’ under the e-filed returns/forms.

Step 3: Submit the Form

Generate and save the form. After preparing the revised return offline, you can then submit the form online by logging in to your account on the e-filing portal.

Step 4: Upload ITR Form in XML Format

After selecting the ‘e-File’ menu, leading to the ‘Income tax return’ page, you will have to select the assessment year, ITR form number, and state that your ITR is a revised return. You can then upload your form in the XML format. You have several options for verifying your form, and can choose to verify your form at the time of submission or later.

Once the verification is done, you can check your ITR status here.

 

Electronically filing revised return (online):

Step 1: Select ITR Form

For online mode, you have to directly login to the Income Tax Department’s  e-filing portal and select either ITR-1 or ITR-4. If you want to know which ITR Form is applicable to you, read here.

Step 2: Prepare your ITR Form online

After selecting the ‘e-File’ menu, leading to the ‘Income tax return’ page, you will have to select the assessment year, ITR form number, and state that your ITR is a revised return. You can then access your form by selecting the ‘Prepare and submit online’ option.

Step 3: Fill in Details

Ensure that you fill or correct the relevant details of the form. Under ‘General Information’, choose the ‘Return filing section’ as ‘Revised return under section 139(5)’ and ‘Return filing type’ as ‘Revised’.

Enter the Acknowledgement number and date of filing of the original return. You can find out these details by going to your e-filing account and choosing ‘Income Tax Returns’ under the e-filed returns/forms.

Step 4: Submit the form

After filling the form, you have several options for verifying your form, and can choose to verify your form at the time of submission or later.

Once the verification is done, you can check your ITR status here.

It is mandatory for all income tax taxpayers or persons who have to file income returns (even on behalf of others), to have a Permanent Account Number (PAN). Your Permanent Account Number (PAN) is a 10-digit alphanumeric identifier, issued by the Income Tax Department. Each taxpayer (e.g. individual, firm, company, etc.) is issued a unique PAN Number, and it is compulsory to quote your PAN Number on return of income tax.

While making an application for a PAN Number, it is mandatory to quote your Aadhaar/Aadhaar Enrolment ID.  You can get an instant PAN by providing your Aadhaar details. Once you have applied for a PAN, you can also check the status of your PAN application. If there are any changes in your PAN/Aadhaar details, you can update the details.

Read more here about the procedure for obtaining a PAN number.

If the Assessing Officer is satisfied that the amount of tax paid by you for any assessment year exceeds the amount with which you should actually be charged, then you are entitled to a refund of the excess.^{(( Section 237, Income Tax Act, 1961))} Any excess tax you pay can be claimed as a refund.

How to get your refund

If you want to claim any refund from the Income Tax Department, you can do so only if you file your ITR. There is no separate procedure as such in order to claim an income tax refund due to you. You can claim tax refund by simply filing the return of income^{(( Section 239, Income Tax Act, 1961))} and verification in the usual manner. The Income Tax Department will then confirm your ITR verification, including details of the refund amount. Your refund claim will either be accepted or rejected.

The excess tax will generally be refunded by crediting it in your bank account through ECS transfer. Sometimes, you may owe some payment to the Income Tax Department. In this case, the income tax authorities may set off the refund amount against the sum payable by you. This is done after giving you a written intimation of the action proposed to be taken.^{(( Section 245, Income Tax Act, 1961))}

Delay in payment of refund

The Income Tax Department has been making efforts to settle refund claims at the earliest.​​ After applying for a refund, you can check your refund status. If the Assessing Officer does not grant the refund within three months after the month in which the refund is claimed, then the government shall pay you simple interest at 15% per annum on the refund amount.^{(( Section 243, Income Tax Act, 1961))}

While filing your income tax return (ITR), ensure that you use the correct form to file it. If you use the wrong form to file your ITR, it is a defective return. You will be have to file it again. ​​​

If you have made any mistake or omission in filing your ITR, you should file a revised return.^{(( Section 139(5), Income Tax Act, 1961))} The return should be revised within the given time limit. A return can be revised before the end of the assessment year or before the completion of the assessment; whichever is earlier.

If the Assessing Officer thinks that your return of income is defective, he may notify you^{2(( Section 139(9), Income Tax Act, 1961))} of the defect, and give you an opportunity to rectify the defect within fifteen days of the notice. The Officer may also allow an extension of time to rectify the defect if you apply for the same. The defect should be rectified within fifteen days or the further period allowed. Otherwise, your return shall be treated as an invalid return. It will be considered that you as the taxpayer have failed to submit the return, which will result in penalties for you.

However, in some instances, the Assessing Officer may allow the delay and treat the return as a valid return.This can happen if you have rectified the defect after the permissible period, but before the income tax assessment has been made by the authorities.

Manner of filing

If the original return has been filed in paper format or manually, then technically it cannot be revised by online mode or electronically.

If you do not file your income tax returns or you delay it, then ​you will face a penalty by the Income Tax Department. Return of income which has not been submitted on or before the due date specified is called belated return.

If you don’t submit a required return of income within the prescribed time limit, you will have to pay interest on tax due.^{(( Section 139, Income Tax Act, 1961))} Any person who has not filed their tax returns within the time period, can submit return for any previous year at any time before (whichever is earlier):

•  The end of the relevant assessment year or
• Completion of the assessment

Penalty Fee or Amount

You can find a detailed list of penalties and punishments for income tax related offences here. Some of the offences are:

Delay in Filing Returns

The fee you will have to pay for a default in submitting return of income is:

• Rs. 5000 if return is submitted on or before 31st December of the assessment year.
• Rs. 10,000 in any other case. However, late filing fee shall not exceed Rs. 1000 if the total income of the taxpayer does not exceed Rs. 5 lakh.^{(( Section 234F, Income Tax Act, 1961))}

Non-Payment of Tax / Not filing Tax Returns

If you do not pay taxes or file your income tax returns then you will have to pay interests, penalty and even face prosecution (go to Court). The prosecution can lead to rigorous imprisonment from 3 months to 2 years. In situations where  the tax sought to be evaded exceeds Rs. 25,00,000 the punishment could be 6 months to 7 years.​​^{(( Section 276CC, Income Tax Act, 1961))}

If you have any income tax-related doubts or complaints, you can make use of the Income Tax Department’s tax helplines. For specific issues related to the filing of income tax returns, you can contact the help desk of the income tax e-filing portal.

The Income Tax Department also issues useful tax information through booklets and pamphlets.

Grievances

The Income Tax department has a set procedure for addressing your grievances.

An Aaykar Sampark Kendra is as a single window mechanism resolve your grievance. You can locate your nearest ASK center here.

At ASK, a unique identification is given to you on the spot. After that, the authorities record the details of your complaint. In addition, you will receive an acknowledgement for your complaint, along with an indication of how much time it will take to address your complaint.

The ASK center also gives you information about the employee you can contact for future communication. The details include:

• name of the employee
• designation
• telephone number

After the department takes a decision regarding your complaint, you will immediately be told of the decision. Sometimes, the decision does not give you the remedy you want. However, you will be told of the justification for the decision. The alternative options for appeal will be conveyed to you.

You can also electronically submit your grievance here.

General questions

The government has set up Aaykar Sampark Kendras in some income tax offices. These are centers where taxpayers can file income tax returns and address tax related grievances. For general queries on income tax, call the Aaykar Sampark Kendra (ASK) on 1800 180 1961.

E-filing returns

You can enquire about e-filing your returns on +91-80-46122000/91-80-26500026.

Refund/rectification

For enquiring about refund or correcting your tax returns, you can call +91-80-46605200.

Explained below are various income tax authorities, including the governing body and income tax officers. The revenue functions of the Government of India are managed by the Ministry of Finance.

Governing Body

Central Board of Direct Taxes and the Income Tax Department

The Finance Ministry has entrusted administration of direct taxes like Income-tax to the Central Board of Direct Taxes (CBDT). The CBDT is a part of the Department of Revenue in the Ministry of Finance. The Central Board of Revenue Act, 1963 is the law that regulates the CBDT.

The CBDT provides essential inputs for policy framing and planning of direct taxes. Additionally, it administers direct tax laws through the Income Tax Department. Thus, income tax law is administered by the Income Tax Department under the control and supervision of the CBDT.​

Authorities^{(( Section 116, Income Tax Act, 1961))} appointed by the Income Tax Department 

The most senior ranks of income tax officers are:

• Principal Director General or Director-General
• Chief Commissioner or Principal Chief Commissioner
• Director or Principal Director
• Commissioner or Principal Commissioner

The officers mentioned above can appoint other income-tax authorities below the rank of an Assistant Commissioner or Deputy Commissioner.

Assessing Officer

An Assessing Officer is an officer of the Income Tax Department. He/she is given the power to take decisions on income tax law in a particular geographical area or over a class of persons.^{(( Section 7A, Income Tax Act, 1961))} You can find out who is your assessing officer based on your geographical jurisdiction, or the nature of your income. An Assessing Officer could have the designation of:

• Assistant Commissioner or Deputy Commissioner
• Assistant Director or Deputy Director
• Additional Commissioner or Additional Director
• Joint Commissioner or Joint Director

Public Relations Officer and Tax Return Preparers

If you want to take the help of any expert on tax-related matters, you can take the help of the Public Relations Officer (PRO) in the local office of the Income Tax Department.

Further, to assist regular taxpayers in preparation of their return of income and other income tax related issues, the government authorizes tax professionals called as Tax Return Preparers (TRPs).