GUIDELINES TO E-FILE INCOME TAX RETURNS 2008

Guidelines to e-file In o!e T"# Retu$ns

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*"si Ste's to e-File Annu"l In o!e T"# Retu$n Ste'+ise In o!e T"# Retu$n e-Filin) Guideline Pre-requisites of e-Filing How to open Annual Return of Income Tax Sections of Income Tax Return Form Registration Section Share Holding/ wnership Section ther Sections of the Return Annexures Audited Accounts Section ! "#$ for IT-% !&ompan'(( Pa'ment/Refund Section *uttons in t,e fo$! Sa)e *erif' + ,n)erif' --Pa'ment + -nter &PR "o Su.mit Re)ise Print Return Ac/nowledgment I!'o$t"nt (oints to Note

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Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns

-&0 *"si Ste's to e-file Annu"l In o!e T"# Retu$n

Summary #og into the we.site .' entering the ,ser I0 + Password1 For updating the Registration information clic/ the lin/ 2&lic/ Here to update31 If 'ou are a &ompan' or A P4 ma/e sure to add 'our 0irectors/Share Holders in the Registration-5-nrollment-5Profile 6anagement module1 Fill the Return as per Instruction1 Fill onl' the fields that appl' to 'ou1 7an/ fields are optional1 These fields are onl' for Refunda.le Amount1 If .an/ .ranch not is a)aila.le4 don8t fill the .an/ fields1 Sa)e the return1 Then 'ou can )erif' or un)erif' the return1 If 'ou un)erified the Return then 'ou ha)e to sa)e the return again1

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns

After )erif'ing the return4 if there is some amount against "et Tax Pa'a.le !&ode9::::%( 4create e-Pa'ment .' clic/ing the e-(".!ent .utton or ma/e manual pa'ment in the .an/4 against 'our Income Tax Return1 Pa' the tax amount due in the .an/1 $ou will .e issued a &PR "um.er against the pa'ment1 In the main return form4 clic/ the 2Ente$ C(R No&3 .utton and enter the &PR "o4 along with the amount paid against the &PR "o1 "ow su.mit the Return .' clic/ing the 2Su%!it3 7utton1 Return can .e re)ised .' clic/ing the 2Re/ise3 7utton1 Then 'ou can edit the return and then perform the same process to the re)ised return1

Due D"te for e-Filing of IT-% !&ompan'( is 0-st O to%e$ fo$ o!'"nies +,ose .e"$endin) d"te is 0---2-2001& Due D"te for e-Filing of IT-% !&ompan'( is 0-st De e!%e$ fo$ o!'"nies +,ose .e"$endin) d"te is 00-02-2008& Due D"te for e-Filing of IT-; !Indi)iduals/A P/ thers( is 0-st O to%e$&

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns

2&0 Ste'+ise In o!e T"# Retu$n e-Filin) Guideline32&- ($e-$e4uisites of e-Filin) -nrollment 9 The tax pa'er 6,ST 7- -"R ##-0 on the eF7R Portal4 in order to file an Income Tax Return

2&2 5o+ to o'en Annu"l Retu$n of In o!e T"#3 ;1;1% After #ogin4 clic/ the 6enu Item shown .elow1

;1;1;

Selecting the Tax Pa'er / Return a( In case of e-Intermediar' Select the &lient from the list of Taxpa'ers1

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns .( In case of &ompan' or Indi)idual/A P select from the list of 'earl' Returns1

;1;1<

Select the Return t'pe from #eft 6enu1

2&0 Se tions of In o!e T"# Retu$n Fo$!3 2&0&Re)ist$"tion Se tion

This section contains the information a.out the Registration of Taxpa'er1 =hen 'ou open the return4 this information is automaticall' filled .' the s'stem1 If 'ou want to change the information regarding Registration4 clic/ the lin/ 2&lic/ Here to update31 Following are the fields that are edita.le in this section9

-mplo'er "T"/"ame Representati)e "T"/"ame $ear -nding

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns

2&0&2

S,"$e 5oldin)6O+ne$s,i' Se tion

This section is also loc/ed on Income Tax Returns Form1 If 'ou ha)e declared 'our Share Holders/ wners in the Registration -5 -nrollment -5 Profile 6anagement !0irectors/ Shareholders Section(4 those will .e shown here1 This section is mandator' for the following t'pes of Taxpa'ers9 &orporate !&ompan'( A P !Association of Persons( If 'ou are of an' one of the a.o)e Taxpa'er t'pes4 'ou will .e required to pro)ide 'our Share Holders / wners details in order to su.mit 'our returns1

&lic/ the lin/ 2&lic/ Here to update3 in the Registration section of the return to go to 'our Profile 6anagement and add the Share Holders / wners details under the section Di$e to$s6 S,"$e,olde$s there1!6o)e to step ;1; after updating 'our profile(
Note: In case of Non-Resident Company, please specify at least one Non-Resident Shareholder with the capital invested locally.

2&0&0

Ot,e$ Se tions of t,e Retu$n

Fill the rest of the Return ! nl' the fields that appl' to 'ou(1 ;1<1<1% Anne#u$es There are < annexures in the return form9 Annexure A !#in/ 9 Annex A Annexure 7 !#in/ 9 Annex 7
Tax Ammorti>ation / Tax 0epreciation( 7rought Forward #oss Ad?usted/ #oss for the 'ear &arr' Forward (

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns Annexure & !#in/ 9 Annex &
Tax Alread' Paid(

Note : Please make sure that the Pop- p !locker in Internet "#plorer is disa$led $efore clickin% the links of &nne#ures. 'he Rate of (ross 'a# is auto-calculated accordin% to your details)declarations. &ll the fields in *ellow color are auto-calculated $y the system.

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns

In case of &nne#ure !, no amount is $rou%ht $ack to the main return form, from the anne#ure.

&lic/ing an Anne#u$e Lin7s opens a help screen to calculate the )alues1 Popup 7loc/er should .e disa.led in order to )iew this screen1 -nter the )alues in the fields that appl' to 'ou and when 'ou are done4 clic/ the 2S"/e3 .utton on the annexure1 2&2&0&2 Audited A ounts Se tion 8ONL9 fo$ IT-- 8Co!'"n.:: rdinance4

The &orporate Taxpa'ers are required to attach cop' of Audited Accounts/7alance Sheet/income Statement details as required under su.section ;!A( of section %%@ of the Income Tax clic/ the 2Attach/Remo)e3 lin/ ;AA% and under clause ; of the ;nd schedule of the Income Tax Rules ;AA;1 In order to attach4

n clic/ing the lin/4 the following window will open9

&lic/ the 27rowse3 .utton to select the file1 The file can .e onl' of the following t'pes9 P0F 6icrosoft =ord 0ocument 6icrosoft -xcel =or/.oo/

Income Tax Returns e-Filing

Guidelines to e-file In o!e T"# Retu$ns After selecting the file to attach4 clic/ the 2Attach3 .utton1 And the file will .e attached in a while !depending on the si>e of the file(1 As soon as the file is attached4 a 2Tic/3 mar/ is )isi.le against the 2Attached3 word on the 6ain Return Form1 To remo)e an attached file4 li 7 t,e ;Attach/Remo)e< lin7 "nd in t,e 'o'-u' +indo+= li 7 t,e ;Remo)e< %utton& " T-9 If 'ou ha)e multiple files4 merge them into a single P0F4 =ord 0ocument or Place them into different wor/sheets of a wor/.oo/ and then attach the wor/.oo/1 6a/e sure that the si>e of the file is not more than @671 Remo)e additional images4 details to reduce the si>e of the file1 2&2&0&0 (".!ent6Refund Se tion& The last section (".!ent6Refund contains .an/ information fields1 7an/ fields are onl' for those who ha)e Net T"# Refund"%le& 8This feature has .een added for future: If *"n7 *$"n , is not a)aila.le1 0on8t fill data in these fields1

*uttons in t,e fo$!&

0&-: S"/e& Fill and Sa)e the IT Returns Form4 to prepare 'our Return1 &lic/ ;S"/e< .utton to do so1

Income Tax Returns e-Filing

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Guidelines to e-file In o!e T"# Retu$ns

S"/e will onl' .e a)aila.le .efore /e$ifi "tion1 su.mitted4 the sa)e .utton will .e disa.led1

nce the return is )erified /

0&2 >e$if. ? Un/e$if.& =hen 'ou ha)e ;S"/ed6($e'"$ed< 'our Return4 )erif' it .' clic/ing the ;>e$if.< $ou ha)e to sa)e the return once4 in order to )erif' it1 After )erification4 the Return can either .e Su.mitted or ,n)erified .' clic/ing $ou cannot edit/update the return in *erified mode1 .utton1

;Un/e$if.< .utton1

0&0 E-(".!ent ? Ente$ C(R No& If there is some amount in the 2"et Tax Pa'a.le3 field !&ode9 ::::%(4 'ou will need to There are two wa's to ma/e the pa'ment against the return1 a( e-(".!ent3 If there is some "et Tax Pa'a.le against 'our return4 the .utton 2e-Pa'ment3 will .e ena.led1 &lic/ the .utton and follow the instructions to create an e-Pa'ment1 A PSI0 !Pa'ment Slip I0( is generated .' the s'stem1 Ta/e the Pa'ment Slip !Print( to the .an/ and ma/e pa'ment against it1 A &PR "um.er will .e issued .' the .an/4 against the pa'ment1 ,ntil the pa'ment is cleared .' the 7an/4 all the .uttons remain disa.led except the Print Return .utton1 nce the pa'ment is cleared .' the .an/4 the .utton 2Ente$ C(R No&3 is ena.led .( M"nu"l (".!ent3 Pa' the "et Tax Pa'a.le amount in the .an/4 against 'our Income Tax Return1 A &PR "um.er will .e issued .' the .an/4 against the pa'ment1 After 'ou ha)e .een issued a &PR "um.er .' the .an/4 against the pa'ment4 enter pa' this amount .efore su.mitting 'our return1

the C(R No& issued and the amount paid against the &PR4 .' clic/ing ;Ente$ C(R No&< .utton1 "ow the Su.mit .utton will .e ena.led1 0&@ Su%!it& Su%!it .utton is ena.led after 'ou ha)e entered the &PR "o1 $ou can su.mit the Return onl. after 'ou ha)e *-RIFI-0 the return1 Su%!it the IT Return .' clic/ing the ;Su%!it< .utton1 $ou will recei)e an A 7no+led)!ent Sli'1 "ow the return is loc/ed for an' editing1 To change an'thing

Income Tax Returns e-Filing

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Guidelines to e-file In o!e T"# Retu$ns in the return4 'ou will ha)e to re)ise it and wor/ on the re)ised return1 0&A Re/ise Re/ise .utton is ena.led onl' after 'ou ha)e su.mitted the Return1 7' clic/ing the ;Re/ise< .utton 'ou can re)ise the Return1 =hen 'ou clic/ the Re/ise .utton= 'ou ha)e to follow the a.o)e mentioned steps to su.mit the Re)ised Return1 0&2 ($int Retu$n ($int Retu$n .utton is used to print the Income Tax Return1 After clic/ing this 2($int Retu$n< .utton the Return 'ou ha)e su.mitted will .e opened in Acro.at Reader1 $ou must ha)e Acro.at Reader to get print of the Return1 " T- 9 6a/e sure Pop-ups are ena.led in 'our Internet -xplorer4 .efore clic/ing the Print Return .utton 0&1 A 7no+led)!ent n clic/ing the 2A 7no+led)e!ent3 .utton4 a we.-.ased ac/nowledgement slip is displa'ed which ma' .e printed .' clic/ing the print .utton9

B The Return is filed after 'ou ha)e su.mitted the Return1

Income Tax Returns e-Filing

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Guidelines to e-file In o!e T"# Retu$ns @1A I!'o$t"nt (oints to Note& ,se ;Inte$net E#'lo$e$ 2 o$ A%o/e< 1 This site is .est )iewed at resolution -02@#128& ,se the ;T"% Be.< or ;Mouse Cli 7< to mo)e .etween the fields1 !0o not use the CEnte$ Be.C(1 ,se CMouse Cli 7C to mo)e to a pre)ious field1 Read the ToolTips on the different controls!i1e1 .uttons4 la.els( Due D"te for e-Filing of IT-% is 0-st O to%e$ for companies whose $ear -nding date is <%-%;-;AAC& Due D"te for e-Filing of IT-% is 0-st De e!%e$ for companies whose $ear -nding date is <A-AD-;AAE& Due D"te for e-Filing of IT-; is 0-st O to%e$& 9ello+ Te#t%o# Fields are auto calculated fields1 G$een Te#t%o# Fields are retrie)ed/.rought from Ot,e$ S $eens1 To update 'our Information 8Re)ist$"tion Info$!"tion i&e& "ame4 address etc1(1 &lic/ the #in/ !Cli 7 5e$e fo$ U'd"te(1 The Fields with "%%$e/i"tion "'tions can .e )iewed completel' .' .ringing the mouse cursor on them1

At an' point4 the status of the return ma' .e )iewed from the .ar .elow at the top of the return9

Income Tax Returns e-Filing

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Guidelines to e-file In o!e T"# Retu$ns

If the following message appears on 'our Internet -xplorer4 please un.loc/ Pop-up1

To un.loc/ the Pop-up right clic/ on the Pop-up .ar and clic/ the option ;Al+".s "llo+ t,e (o'-u's f$o! t,is site<1

Income Tax Returns e-Filing

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