Theme: Money & Property

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).