E Filing

Webinar on ITR
E-Filing for
A.Y 2021-22
11/07/2023 1
Agenda
1 Pre-filing Preparedness
• Identifying Key Processes in Managing Account and Profile
• Pre-requisites for using e-filing portal
• Form 26AS and AIS- Frequently Asked Questions
• Pre-requisites for e-Filing of returns
2 Online Filing and Filing of ITRs through Offline Tool- A Navigation

• Wizard based return selection of ITRs and Schedules
• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
• Filing of ITR 1-4 using common Offline utility
3 Post-filing Review
• Rectification Request
• Respond to Outstanding Demand
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Agenda
2 Online and Offline Filing of ITRs- A Navigation

• Wizard based return selection
• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Identifying Key Processes in Managing Account and Profile
Reset
Password
Get Instant e-
PAN Registration Login to e- Access
to e-Filing Filing portal Dashboard &
portal Worklist
Valid PAN
available
View Details Take Actions
View / Update E-Filing vault

My Bank Account Generate EVC
Profile Details Higher Security
Know your AO Verify your PAN Register DSC
My Demat Account Change Your

Know your TAN Link Aadhaar Password
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Key Changes and Improvement in ITR processes
More Secure &

Multiple Options for
Login
Wizard based Return

E-filing Dashboard Selection and Pre-Filled
forms
Integrated Communication
Offline Utility for Management (ICM) & Help
filing ITRs Options
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More Secure &

Login
Wizard based Return

forms
filing ITRs Options
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Key Changes and Improvement in ITR processes – Logging in
e-Filing Key improvements in Login IEC 2.0

1.0
More options to login are made available for Login

User ID + Password
AND 1 2 3 4
Captcha Verification Digital
Net- Bank / Demat Aadhaar
Banking Account EVC Signature
OTP
Certificate
OR
Available only if e-Filing vault enabled by user
Net Banking
Two factor authentication option available for users (for more secure login)
Set secure access message
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Pre-requisites for using e-filing portal: e-PAN and Self Registration
Get Instant e-PAN Self-Registration

Facilitates self-register on the e-Filing portal to access and avail
“Instant e-PAN” enables all users to get an electronic PAN based on various services provided by Income Tax Department after registering
updated Aadhaar KYC details. With this service, user is able to: on the portal
 Get a new e-PAN
 Update PAN details based on Aadhaar e-KYC Pre-requisites:
 Download e-PAN
For Taxpayer - Valid & Active PAN, Valid mobile number & email id
Pre-requisites:
For Company – Valid & Active PAN & DSC of Principal Contact
Does not have a PAN

For Tax Deductor & Collector – Valid TAN
Should have Aadhaar
For External Agency – Valid PAN/TAN of the
Should have a mobile number linked with Aadhaar organization; Signed requisition letter –
Authorised letter issued by the head of the
Must not be a “Representative Assessee” External Agency
For CA – Valid PAN, CA Membership Number and Enrolment Date for

registering as CA, DSC, Emsigner utility
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Pre-requisites for using e-filing portal: Logging in and Resetting Password
For Logging in Reset your password

If a user has forgot his/her password of e-Filing portal, it can be reset
Access the e-Filing portal using various methods.
using this facility.
User is registered on the e-Filing portal and has a valid PAN and password
User is registered and PAN is Valid
For Higher Security for Login*
Methods* Pre-requisites: Methods* Pre-requisites:
1 E-Filing OTP Mob no. & email ID registered
Aadhaar is linked with PAN
1 on the e-Filing portal
Aadhaar OTP
Mobile number is linked with Aadhaar
Aadhaar is linked with PAN
2 Aadhaar OTP
2 Net-Banking Net-Banking activated for the account Mobile number is linked with Aadhaar
3
Bank/Demat
3 Bank/Demat Account EVC Bank/Demat Account is validated Bank/Demat Account is validated
Account EVC
Emsigner utility Installed Emsigner utility Installed

4 Digital Signature Certificate Digital Signature
Valid Class 2/3 DSC USB token 4
Certificate Valid Class 2/3 DSC USB token
plugged in
plugged in
*You can choose the listed methods to login. You need e-Filing password if you choose to login using “e-Filing OTP”.
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Pre-requisites for using e-filing portal: Digital Signature Certificate
Digital Signature Certificate
Signing of ITR using a DSC or Digital Signature Certificate is mandatory

for:
• Individual, Hindu Undivided Family (HUF), Partnership firm and
Limited Liability Partnership (LLP) whose accounts are audited under
section 44AB
• Companies
• Political parties
For category of taxpayers other than above, ITR can be signed using
• Aadhar OTP
• Pre-validated Bank Account
• Pre-validated Demat Account
Pre-requisites:
Emsigner utility Installed (after downloading from “Downloads” Section)
Valid Class 2/3 DSC USB token plugged in
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More Secure &

Login
Wizard based Return

forms
Offline Utility for Integrated

filing ITRs and Communication
Statutory Forms Management (ICM)
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Key Changes and Improvement in ITR processes – e-Filing Dashboard
Individual Taxpayer Dashboard Menu Bar
Profile Snapshot e-File
Filed ITR & Assessments

Authorized Partners
Tax Deposited details

Services
Pending Actions / Worklist
Pending Actions
Outstanding Demand Details
Grievances
Last 3 years’ returns
All interactions and uploads or

pending actions is displayed on a Grievance details Help
single dashboard for follow-up action
by taxpayer
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Key Changes and Improvement in ITR processes – Pre filled forms and
Wizard based selection
Wizard based filing helps the taxpayer to determine the correct ITR form to file (and applicable schedules) based on responses to certain questions…
Wizard based Optional facility which can be

Set of questions to be Applicable ITR & Schedule
Return Selection availed by taxpayers who are
answered to be determined through
not sure which ITR to file
response to questions
Three easy to use offline utilities Personal and Tax Related Answers to wizard-based
Pre-Filled ITR for ITRs/Forms Information will be pre-filled from questions will also be pre-
forms & ITR instead of separate utility for each ITR various sources – Taxpayer will only be filled in ITR for taxpayer
Utilities required to confirm the details or edit if ease
required
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Form 26AS and AIS- Frequently Asked Questions
Difference between AIS and Form 26AS
• Form 26AS primarily displays TDS/TCS transactions carried out
during the financial year.
• Annual Information Statement (AIS) is a much more detailed

statement. It includes
• savings account interest,
• purchase and sale transactions of securities/immovable
properties,
• foreign remittances,
• interest on deposits, etc.
• AIS also covers
• TDS/TCS transactions,
• SFT information, payment of taxes,
• demand or refund,
However, if the taxpayer has to verify GST turnover based on the

details furnished in Form GSTR-3B, it is visible only in Form 26AS.
AIS does not capture GST details.
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Form 26AS and AIS- Frequently Asked Questions
Which form should a taxpayer refer to at the time of filing of ITR?

• In case of variation between the TDS or TCS information or the details of tax paid as displayed in Form 26AS
vs AIS, the taxpayer should co-relate the information with the records available and enter the correct details.
However, if you have already filed your income tax return and have found additional info in AIS, you can
revise it based on the information displayed in AIS.
• Relying on AIS will facilitate voluntary compliance and eliminate underreporting/ wrong reporting of income.
For example the transactions in stock markets are reported in AIS and not in 26AS. The transactions should be
reported as “Capital Gains”. For correct reporting of capital gains, ITR-2 or ITR-3 is required to be filed.
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Pre-requisites for e-Filing of returns: ITR-1,ITR-2,ITR-3 and ITR-4
Filing ITR-1 (Sahaj), ITR-2, ITR-3 and ITR-4 (Sugam)
• Link PAN and Aadhaar

• Pre-validate at one bank account and nominate it for refund (recommended)
• Valid mobile number linked with Aadhaar / e-Filing portal
• Download the offline utility or avail a third-party software (if using offline mode)
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Validation of Bank Account – Frequently Asked Questions
Why validation of bank account is required? Why my Bank Account is not getting pre-validated?
• Only a pre-validated bank account can be nominated to
receive Income Tax refund. It may also be used by the
individual taxpayer for enabling EVC for e-Verification of
Income Tax Returns and other Forms, e-Proceedings, Refund
Reissue, Reset Password and secured login to e-Filing
account.
• For successful pre-validation, you must have a valid PAN

registered with e-Filing, and an active bank account linked
with the PAN.
• If the validation fails, the details are displayed under Failed

Bank Accounts. You can click Re-Validate for the bank in
the Failed Bank Accounts section.
• However, before proceeding for validation please ensure that

your KYC is also completed from your Bankers end,
otherwise, it may throw error again.
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Pre-requisites for ITRs : Form 10E, Form 10IE, Form 67 and Form 10 BA
(If applicable)
Add applicable Statutory Form – Form 10E, Form 10IE, Form 67 and Form 10BA
Form 10E - Form for furnishing particulars of income for claiming relief under section 89(1) when Salary is paid in arrears or advance
Provided by: Details provided in the form
An Employee to the Arrears/ advance salary

Income Tax Department Gratuity
Compensation on termination

Commutation of pension

Form 10IE - Form for declaration to opt/withdraw from new tax regime u/s 115BAC (applicable only in case of taxpayers having
income under the head “profits and Gains of Business and Profession”
Provided by: Details provided in the form
Taxpayer to the Income Tax Declaration to opt/withdraw

Department from new tax regime

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Pre-requisites for ITRs : Form 10E, Form 10IE Form 67 and Form 10 BA (If
applicable)
Form 67 - Statement of income from a country or specified territory outside India and Foreign Tax Credit
Submitted by: Details provided in the form

Taxpayer Income from a country or
specified territory outside India
and Foreign Tax Credit claimed
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Frequently Asked Questions- Form 10E, Form 10IE Form 67 and Form 10
BA (If applicable)
Before beginning filing any form please ensure the following
Individual taxpayer – Please update the “Personal details” section under “My Profile” tab
by following the below steps:

A) Click on the “down arrow” button next to your name shown above “session time” and
select “My Profile”
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Frequently Asked Questions- Form 10E, Form 10IE, Form 67 and Form 10
BA (If applicable)
B) Click on “Edit” button in “Profile” section and update all mandatory fields
C) Click on “Edit” button in “Contact” section and update all mandatory fields
Once the “My Profile” details section is updated, save the details, log out of IT portal and re-login to the portal
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Frequently Asked Questions- Form 10E, Form 10IE, Form 67 and Form 10
BA (If applicable)
Non-Individual taxpayer – Please update the “Key Person Details” section under “My Profile” tab
apart from following the steps provided above for Individual taxpayers
Once the “My Profile” details section is updated, save the details, log out of IT portal and
re-login to the portal.
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Form 67 filing – Frequently Asked Questions
(Statement of income from a country or specified territory outside India and Foreign Tax Credit))
When attachments are being provided for the form you might get some errors – Please
follow the below steps and try again
The error might be due to naming convention used in the file. Please avoid using any special
characters in the file name and keep the file name small
For more FAQs on Statutory Forms Click here

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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Wizard based Return Selection
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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ITR 1 or Sahaj
Who can use this Form?
This form must be used by Resident Individuals who fall under the below-mentioned categories:
 Income from a Salary/Pension.
 Income from a single house property..
Income from Other sources such as interest ,dividend, gifts, etc
 Income from Agriculture i.e. exempt income of not more than Rs.5,000.
 The Total income that is generated shall not exceed Rs.50 lakh.
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Basic Steps
Quick Step by Step Guide
1 Go to the e-Filing portal
2 Login to your profile
3 Under e file> Income Tax Returns> File Income Tax Return
4 Enter details and information as required.
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR – Frequently Asked Questions /Common mistakes are done by the Taxpayer
Can I claim deductions/allowances post opting in for new regime u/s 115BAC ? Or Why I am not able to
claim deductions ?
Resolution –
For taxpayers opting new regime u/s115BAC are not eligible for certain deductions and allowances
as mentioned below :
• Loss under the head House Property is not allowed to be set off
• Certain allowances u/s section 10 (LTA, HRA, allowances granted to meet expenses in performance of duties of office,
• Allowances granted to meet personal expenses in performance of duties of office,
• Allowance received by MP/MLA/MLC)
• Deductions u/s 16 (Standard Deduction ,Entertainment allowance and Professional tax)
• Interest payable on borrowed capital for self‐occupied property
• Standard Deduction in case of family pension
• Chapter VIA Deduction (life insurance, health insurance premium, pension funds, provident fund, donations etc.
except Contribution made by employer to notified pension scheme u/s 80CCD(2))
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Income details are not getting prefilled/ partly prefilled in my ITR Form. What shall I do here?
Resolution –
• Department has tried to provide maximum prefilled data in the ITR Form but still we have lot of scope for enhancement.
• In case, the editable pre-filled field requires some edit in the ITR Form, taxpayers are requested to modify the values as
per the actual information
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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How to claim exemption u/s 10(10) Gratuity, u/s 10(13A) HRA etc.?
Resolution - In order to claim exemption, taxpayers are required to provide the break-up of
income by following the below steps:
Step 1 – Give break-up of income as shown below Step 2 – Claim exemptions as shown below
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ITR 1 or Sahaj
Standard deduction is non editable

and system calculated as per the
Income Tax Act
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
Being part of Form 16, still

Section 80 D details are
not prefilled and are user
enterable.
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How to claim deduction u/s 80CCD(2) on account of contribution made by the employer ?
Resolution - In order to claim the deduction, taxpayers are required to provide the break-up of income by following
the below steps:
Step 1 – Give break-up of income as shown below Step 2 – Claim deduction as shown below
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
Taxpayer can
click on “Add
Another” to
incorporate
additional TDS
values in case it
is not getting
pre-filled.
It is very
important to
mention the
correct TAN
number
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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Points to be considered while generating self- assessment tax challan copy
How to make payment of Self-assessment tax and generate Challan copy?

a. Taxpayer is required to click on the ‘Pay Now’ for the remittance of additional tax liability
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b. It will re-direct the taxpayer to the e-pay tax service of NSDL for payment of self-assessment tax
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Taxpayer should consider the below points while making tax payments:
• Click on the Challan number: 280
• Tax Applicable: (0021) Income tax (Other than companies)
• Ensure to select the correct Assessment Year: (e.g.) AY 2021-22 for FY 2020-21 while making the tax payment
• Type of Payment : (300) Self-Assessment Tax
Once taxpayer deposits the additional taxes, he/she will receive a challan which will contain the
following information -
• BSR Code
• Date of Deposit
• Serial Number of the challan
• Amount of tax liability
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Note: After Making the payment, please ensure to enter the payment details in Schedule ‘Tax Paid’
Click on the Schedule Tax Paid
Click on Add Details and enter the Challan details of self-assessment tax
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Self-Assessment Tax payment details are not getting prefilled in my ITR Form. What shall I do here?
Resolution –
Request the taxpayer to add the self-assessment tax payment details by clicking ‘Add Details’ and incorporate the BSR code,
Date of deposit, Challan Serial Number and Amount
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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ITR 1 or Sahaj
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If Taxpayer opts for “Pay Later”
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Procedure is same as Pay

Now. Taxpayer can make
payment of self
assessment tax through
NSDL portal.
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Validation
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Validation Errors
Hyperlinked error ITR-1

descriptions Validation error can come because
mandatory fields are left blank.
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Verification
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QUIZ What are the fields which are editable in personal information section?
TIME!!!
A Name
B PAN
C DOB
D Contact Details
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QUIZ What are the fields which are editable in personal information section?
TIME!!!
A Name
B PAN
C DOB
D Contact Details
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QUIZ My PAN is not linked with Aadhaar. Can I file the return?
TIME!!!
A Yes
B No
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QUIZ My PAN is not linked with Aadhaar. Can I file the return?
TIME!!!
A Yes
B No
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QUIZ
Is it necessary to attach Form 16 with ITR?
TIME!!!
A Yes
B No
C Maybe
D None of the above
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QUIZ
Is it necessary to attach Form 16 with ITR?
TIME!!!
A Yes
B No
C Maybe
D None of the above
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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ITR 2
ITR-2 form must be used by individuals and Hindu Undivided Families (HUFs) who fall under the below-
mentioned categories:
 Income can be generated via a pension or from salary.

 Income that is generated from house property.
 Income that is generated from winning a lottery or horse races.
 In case the individual is the Director of a company.
 Agricultural income of the individual is more than Rs.5,000.
 Income has been generated from capital gains.
 Income is generated from foreign income and foreign assets.
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Basic Steps
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2 – Schedule Quiz
101
102
103
Taxpayers are unable to find Schedules (viz. Schedule 80D, Schedule 80G, etc.)?
Resolution –
• Taxpayers are requested to ‘Select Schedule’ as per the requirement (refer 1 st snapshot)
• Upon selection of Schedules, the respective tabs will appear in the ‘Schedule Summary’(refer 2 nd snapshot)
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Special Rate Income (u/s111A, u/s 112A etc.) are getting taxed at normal slab rate in the utility?
Resolution –
• Taxpayers are requested to select Schedule ‘Special Income’ and ‘Confirm’ the same in the utility in order to cover the
Special Income under special rates
Schedule – Capital Gains (‘CG’) is filled As Schedule – Special Income is not updated, tax on CG is computed at
normal slab rate
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Normal slab rate applied because no selection of In order to apply Special Tax Rate - Schedule Special Income is required
Schedule Special Income to be selected
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Once Schedule Special Income is selected, data flows automatically Income tax shows accurately in Part B - TTI
to respective special tax rates field from Schedule Capital Gains
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
Since the taxpayer has opted for

New tax regime, hence, “Interest
payable on borrowed capital” is
greyed out
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ITR 2
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ITR 2
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ITR 2
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Taxpayer generally skip to provide Quarterly break-up for income (from capital gains) which leads to
validation / verification error at the time of filing ITR. What shall the taxpayer do?
Income from Capital Gains
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Quarterly break-up to be provided for Capital Gains to be provided in below manner
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ITR 2
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Taxpayer generally skip to provide Quarterly break-up for income (from dividend) which leads to
validation / verification error at the time of filing ITR. What shall the taxpayer do?
Resolution –
• It is a common mistake a taxpayer does while filing return with income from dividend or income from capital gains
• Request the taxpayer to update the respective Quarterly Break-up section to avoid getting error at the time of
validation/verification of return (refer the below snapshots)
Income from Dividend
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Quarterly break-up of Dividend to be provided in below manner
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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ITR 2
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QUIZ I am an individual having business income. Can I file ITR-2?
TIME!!!
A Yes
B No
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QUIZ I am an individual having business income. Can I file ITR-2?
TIME!!!
A Yes
B No
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QUIZ Do I need to file form 10 IE as prerequisite for new tax regime if I am filing ITR-2?
TIME!!!
A Yes
B No
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QUIZ Do I need to file form 10 IE as prerequisite for new tax regime if I am filing ITR-2?
TIME!!!
A Yes
B No
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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ITR 3
This form must be chosen by individuals and HUFs who make an income from a profession or from a
proprietorship business. The below mentioned individuals can opt for the ITR-3 form:
 Individuals who are generating an income from a profession or business.

 In case any investments were present in equity shares that were unlisted at any time during the
financial year.
 In case the individual is a partner in a firm.
 In case the individual is a Director of a company.
 If income is generated from a pension or salary, house property, or any other source of income.
 Turnover of the business exceeds Rs.2 crore.
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2. Basic Steps
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QUIZ
Which ITR form is to be used by Life Insurance Corporation agent?
TIME!!!
A ITR-1
B ITR-2
C ITR-3
D ITR-4
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QUIZ
Which ITR form is to be used by Life Insurance Corporation agent?
TIME!!!
A ITR-1
B ITR-2
C ITR-3
D ITR-4
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QUIZ
Which Income can be disclosed in ITR-3?
TIME!!!
A Salary or pension
B Income from House Property
C Profit and gains of business or profession
D All of the above
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QUIZ
Which Income can be disclosed in ITR-3?
TIME!!!
A Salary or pension
B Income from House Property
C Profit and gains of business or profession
D All of the above
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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ITR 4
ITR-4 Form is for those taxpayers, who have opted for the presumptive income scheme as per:
• Section 44 AD,
• Section 44 ADA,
• Section 44 AE
Note:
If the turnover of the business mentioned above exceeds Rs 2 crores, the taxpayer will have to file
ITR-3.
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What is Presumptive Taxation scheme ?
Presumptive taxation scheme lets the taxpayers declare their taxable income at a prescribed rate irrespective of
actual profit/gains and in turn relieves them from the burden of maintaining regular books of account and getting the
same audited.
Presumptive taxation schemes to relieve small taxpayers are provided under Section 44AD, 44ADA and 44AE.
 Section 44AD and 44AE concerns small business taxpayers.

 Section 44ADA is for professionals.
Let us understand them in detail.....
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Presumptive Taxation: Section 44AD (Trading Business)
Presumptive taxation for Businesses is covered under section 44AD of the income
tax act. Any Business which has a turnover of less than Rs 2 crore can opt to be
taxed presumptively.
They must declare profits:
8% for Non-digital transactions
&
6% for digital transactions.
Note:
Taxpayer will be liable for tax audit in a scenario where he offers income lesser than the income arrived at on presumptive basis.
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Presumptive Taxation: Section 44ADA (Profession)
• As per section 44ADA professional having a gross revenue up to Rs 50 lakhs can opt for the presumptive
scheme wherein they can straightaway offer 50% of the gross revenue as his taxable income and pay taxes as
per his slab rates on such income.
• Once he opts for this scheme, he cannot claim any of the profession related expenses as a deduction again.
• Anyone opting for this scheme is not bound by the mandate of maintaining books of accounts too.
he must file his return in ITR 4.
• They will be liable for tax audit in a scenario where he offers income lesser than the income arrived at on
presumptive basis.
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Presumptive Taxation: Section 44AE (Plying , Hiring or leasing of goods carriage)
The scheme of section 44AE is designed to give relief to small taxpayers engaged in the
business of plying, hiring or leasing of goods carriages.
The presumptive taxation scheme of section 44AE can be adopted by a person:

 who is engaged in the business of plying, hiring or leasing of goods carriages,
and
 who does not own more than 10 goods vehicles at any time during the year.
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Computation of income : Section 44AE
In case of a person who is willing to opt for the presumptive taxation scheme of section 44AE, income will be
computed on an estimated basis as follows:-
• For Heavy Goods Vehicle: income will be computed at the rate of Rs. 1,000 per ton of gross vehicle weight for
every month or part of a month during which the heavy goods vehicle is owned by taxpayer.
• Other than heavy goods vehicle: income will be computed at the rate of 7,500 for every month or part of a
month during which the goods carriage is owned by taxpayer. Part of the month would be considered as full
month.
Note 1 : If the actual income is higher than the presumptive rate, i.e., higher than Rs. 1,000/Rs. 7,500, then such
higher income can be declared.
Note 2 : “Heavy Goods Vehicle” means any goods carriage having gross vehicle weight exceeding 12,000
kilograms.
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Basic Steps
Quick Step by Step Guide

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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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If tax payer select YES on portal
for new tax regime than there
will be a pop that Taxpayer will
not be eligible for following
deductions/allowances.
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
The schedule will be disabled if

alternate tax regime is selected.
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ITR 4
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ITR 4
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ITR 4
Head of Income should be selected by the Taxpayer for each line item under TDS 2(i)
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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ITR 4
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QUIZ
Who can file ITR-4?
TIME!!!
A Company
B Individual/HUF/Firms (other than LLP)
C BOI
D AOP
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QUIZ
Who can file ITR-4?
TIME!!!
A Company
B Individual/HUF/Firms (other than LLP)
C BOI
D AOP
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QUIZ
Is it mandatory to register under GST law to file ITR 4?
TIME!!!
A Yes
B No
C Maybe
D None of the above
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QUIZ
Is it mandatory to register under GST law to file ITR 4?
TIME!!!
A Yes
B No
C Maybe
D None of the above
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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More Secure &

Login
Wizard based Return

forms
filing ITRs Options
11/07/2023 207
Key Changes and Improvement in ITR processes – Easy to Use offline utilities
e-Filing 2.0 introduces 3 offline utilities for convenient filing and submission of ITRs and Statutory forms
ITRs and Statutory Forms can be filed in

e-Filing both Online and Offline Mode as before… IEC 2.0
1.0
Offline utility provides added flexibility to the taxpayer in filing returns and forms
7 different utilities to file
different ITRs
1 2 3
• Utilities required frequent
updating ITRs 1 - 4 ITRs 5 - 7 Income Tax Forms
• Slower XML format
• More time to file and
process ITR
Download pre-filled Data (ITRs will be
prefilled both in online & offline mode) Export to JSON and upload
Download and OPTION 1
OR online
Install the Utility
Import Pre-filled Data
OR Submit and e-Verify through
OPTION 2 the Utility
Import draft ITR filed in online mode
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Filing of ITR 1-4 using common Offline utility
Step-1 Download the offline utility from download section
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What shall the taxpayer do if they are using the old offline utility and facing issues for filing?
Resolution –
• Taxpayers are requested to check for
the latest version of the offline utility
for filing of the ITR’s.
• Latest version of the Offline Utility can

be checked based on the ‘Utility
release date’ and the ‘version number
of the Utility set-up file’ (as shown
below)
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Step-2 click on utility (100 MB)
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Step-3 Extract he file zip file( Unzip the file)
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Step-4 open the utility
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Step-5 Click on “Continue”
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Step-6 click on file return
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Step-7 Now there are 3 options select the option (most popular option is download pre-filled data)
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Step-8 select download prefilled data option
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Step-9 Enter your PAN and AY
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Step- 10 To download the prefilled data enter your credentials

and ensure you are connected to the internet
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Step- 11 Click on ‘Continue’
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Step-12 prefilled data is downloaded, click on file return
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Remaining steps are same like online utility except verification part.
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Verification in offline utility
Step-1 Click on proceed to verification
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Step-2 Enter your credentials
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Step-3 Click on upload return (ensure you are connected to internet)
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Step-4 Click on upload return (ensure you are connected to internet)
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Step-5 Select the method of verification
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‘Proceed’ button is not getting enabled for ITR Form 1 or 4. What shall I do here?
Resolution –
• Request the taxpayer to ‘Confirm’ all the Schedules selected for the respective ITR Forms (1 / 4) in order to enable the
proceed button for filing
Before confirmation of Schedules, ‘Proceed’ button is not enabled After confirmation of Schedules, ‘Proceed’ button is enabled
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CSV file for Schedule 112A is not getting uploaded appropriately. What shall I do here?
Resolution –
• Schedule 112 A requires the include the sale of equity share in a company or unit of equity oriented fund or unit of a
business trust on which STT is paid under section 112A.
• Request the taxpayer to follow the instructions to upload the CSV file [by clicking ‘Need Help’ button]
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Why interest u/s 234A is applicable to me when I am filing ITR before the extended deadline of filing?
Resolution –
As per Section - 234A, Income-tax Act 1961, where the return of income for any assessment year under sub-section (1) or
sub-section (4) of section 139, or in response to a notice under sub-section (1) of section 142, is furnished after the due date,
or is not furnished, the taxpayer shall be liable to pay simple interest at the rate of one per cent for every month or part of a
month comprised in the period commencing on the date immediately following the due date.
As per Circular No. 17 dated 09 September 2021 the taxpayers shall be required to pay interest at the rate of 1 per cent per
month under section 234A of the Income-tax Act, 1961 (“the Act”) where the self-assessment tax liability is more than Rs. 1
lakh and the return of income is filed after the due date as specified under section 139(1) of the Act.
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Rectification Request
Key Features
About Rectification Request Service
Available to: Registered
Enables to submit/file a request for rectification of an order Post login service
users (including ERI)
passed in respect to the previously e-filed Income Tax Returns
No amendment after 4 years of expiry from the end of the FY
Pre-requisites:
4 in which the order sought to be amended was passed
Registered on the e-Filing portal Deals with orders related –

1. An order passed under any provision of the Act
Valid User ID and Password 2. An intimation or deemed intimation u/s 143(1) of Income tax
by CPC
Intimation u/s 143(1) received
Categories of Rectification:
Valid DSC/EVC (as the case may be) • Reprocess the return
• Additional information for 234C interest (AY 2020-21 and prior)
If ERI is submitting the request, Taxpayer should have added the ERI as My • Return Data Correction (AY 2020-21 and prior)
ERI
ERI should have added the taxpayer as a client via Add Client
Email/ SMS post successful submission of rectification request
Status of the ERI should be active
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Rectification Request
Key Changes / Improvements
No amendment after 4 years of expiry from the end of FY in Quick Step by Step Guide
which the order was sought to be amended was passed
1 In e-Filing 1.0, a rectification request could be submitted for
cases beyond 4 years; however, a rectification request can not Login to the e-Filing portal
amended after the expiry of 04 years as per section 154(7) now
1
On e-Filing dashboard, under Service Request

Withdrawal of request not available 2
In e-filing 1.0 system, the rectification request could be > Rectification Request > CPC Order
2 withdrawn within midnight; however this has been discontinued
3 Click + New Request
Order passed for all accepted/rejected rectification request
In e-Filing 1.0, if the rectification request was rejected, no order 4 Select Income Tax and AY and click
3 Continue
was passed citing the reason for rejection. In e-Filing 2.0, once a
rectification request is submitted, it has to be passed by passing
an order whether rejected or accepted 5 Select Request type
6 Enter details and click Continue
Post e- verification using DSC / EVC, the request

will be submitted successfully
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Rectification – Frequently Asked Questions
Taxpayer trying to file rectification, when communication is issued u/s 143(1)(a) for prima facie adjustment
• Response for agreeing/disagree should be filed when communication is issued u/s 143(1)(a) for PFA;
• Once return is processed and intimation is generated u/s 143(1), then taxpayer can opt for filing rectification
Whether rectification can be withdrawn after filing?

• Rectification application filed online cannot be withdrawn.
In case rectification has been filed, whether rectification can be filed again?
• Rectification can be filed only once previous rectification request has been processed and order u/s 154 has been issued.
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Agenda

• ITR 1 or Sahaj
• ITR 2
• ITR 3
• ITR 4 or Sugam
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Response to Outstanding Demand
About Response to Outstanding Demand service Key Features

This allows a taxpayer to:
• Pay outstanding demand for an AY; and/ or
• Submit the response for an outstanding demand Available to: Registered
through the e-Filing portal Post-login service
users
Pre-requisites: Online Process – No physical submission of documents;
User is registered and PAN is Valid
There is an outstanding demand available for the taxpayer
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Respond to Outstanding Demand
Quick Step by Step Guide – Submit response when the

Key Changes / Improvements taxpayer agrees with the Demand
Login to e-Filing portal

1 Improved User Interface & experience 1
• Display of Interest computation details Access the Response to Outstanding Demand Service
• Taxpayer will be able to download the tax
2
computation sheet and notice
• Taxpayer can select multiple reasons for
Select the particular Demand You can choose to
disagreeing with the demand 3
• Facility to download previous submitted Reference Number Pay directly
responses
• Additional Help Tests & error messages to guide Select “Agree with the Select “Agree with the
the user. 4 Demand Demand
Proceed to Review the outstanding Enter the Challan Details

Step 3 in 5 Demand & make payment and make payment
Slide 49 (if
you are
paying
immediately) 6 Submit Response Submit Response
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Respond to Outstanding Demand
Quick Step by Step Guide - Submit response when the taxpayer (Partially / fully) disagrees with the Demand
Login to e-Filing portal

1
2 Access the Response to Outstanding Demand Service
3 Select the particular Demand Reference Number
4 Select “Disagree with the Demand (either in full or in part)”
Select the reasons for disagreeing with the demand and

5 enter the relevant details for each reason selected.
6 Review the remaining outstanding Demand & make payment Proceed to Step 3 in Slide 49 (if you
are paying immediately)
7 Submit Response
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More Secure &

Login
Wizard based Return

forms
filing ITRs Options
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Key Changes and Improvement in ITR processes – ICM
Integrated Communication Module (ICM) for resolution of queries
e-Filing even before they become grievances and raising & resolving IEC 2.0
1.0 grievances …
1. Integrated Helpdesk Support for e-Filing & CPC related queries

1. Separate helpline numbers
(IVRS + Helpdesk): 2. TaxGenie- Chatbot to resolve queries. To be rolled out in various regional languages as well
• CPC1.0
• e-Filing 1.0 3. Live agent chat support
2. On the e-Filing portal: 4. e-Nivaran  Grievance Module with AI-assisted Banner Bot
• e-Nivaran
• Web Manager email 6. Enhanced communication templates to inform taxpayers about various actions/submissions
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Key Changes and Improvement in ITR processes – Help Options
Chatbot E-Capsules M-Nuggets User Manuals & FAQs
Byte-sized interactive
Taxpayer focused m- 70+ UM with screenshots &
nuggets, covering important FAQ covering all taxpayer
• Tax Genie learning content covering
services such as: services such as:
• Guided Assistance to key services such as:
resolve user queries • Register Yourself
• Login • Managing User Account
• Will shortly be • How to e-Verify
• Forgot Password • Managing User Profile
available in multiple • How to file ITR
• Service Request • Filing Returns
Indian languages • Instant e-PAN
• Instant e-PAN • Working with Tax
• ITR Status Payments
• Link Aadhaar
• Link Aadhaar • Statutory Forms
• …
• … • …
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Thank you!
243
Summary of common issues / mistakes made by the taxpayer by filing ITR
Summary of common issues faced / mistakes made by the Resolution

taxpayer
Co-ownership details of the house property – Common issue for ITR
forms
Date of filing & Acknowledgment number for fill the Form 10-IE are
non editable in ITR-3/ITR-4
Request the taxpayer to use the latest version of
Details of more than one foreign asset under foreign asset reporting the utility as available in the portal
schedule in ITR-2
Section 80G deduction (ITR-2 calculates the deduction,
donation/donee-wise instead of on an aggregate basis), resulting in
a double deduction.
Name is not appearing in the verification page or flowing as “full Request the taxpayer to start the fresh filing of the
name” and cell is greyed out – Common issue for ITR forms ITR
244

taxpayer
• Request the taxpayer to start the fresh filing
of the ITR
Or,
• Use the updated common offline utility for
filing. Download the filled JSON file from the
“Something went wrong, Please try later” at the time of proceed to income tax portal and import the same in the
verification post validation successful – Common issue for ITR forms offline utility. Taxpayer should validate all
data again after importing JSON file in
updated version of offline utility.
Why validation of bank account is required? Why my Bank Please click the link to refer the respective slide
Account is not getting pre-validated?
Frequently Asked Questions on key Statutory Forms as applicable Please click the link to refer the respective
for ITR filing (Form 10BA, Form 10IE, Form 10E and Form 67) slide(s) for FAQ on respective Statutory Forms
245
taxpayer
Can I claim deductions/allowances post opting in for new Please click the link to refer the respective slide
regime u/s 115BAC ? Or Why I am not able to claim
deductions ?
Income details are not getting prefilled/ partly prefilled in Please click the link to refer the respective slide
my ITR Form. What shall I do here?
How to claim exemption u/s 10(10) Gratuity, u/s 10(13A) Please click the link to refer the respective slide
HRA etc.?
How to claim deduction u/s 80CCD(2) on account of Please click the link to refer the respective slide
contribution made by the employer ?
How to make payment of Self-assessment tax and Please click the link to refer the respective slide
generate Challan copy?
Self-Assessment Tax payment details are not getting
prefilled in my ITR Form. What shall I do here? Please click the link to refer the respective slide
246
taxpayer
If Taxpayer opts for “Pay Later” while filing return Please click the link to refer the respective slide
Taxpayers are unable to find Schedules (viz. Schedule 80D, Please click the link to refer the respective slide
Schedule 80G, etc.)?
Special Rate Income (u/s111A, u/s 112A etc.) are getting Please click the link to refer the respective slide
taxed at normal slab rate in the utility?
Taxpayer generally skip to provide Quarterly break-up for Please click the link to refer the respective slide
income (from capital gains) which leads to validation /
verification error at the time of filing ITR. What shall the
taxpayer do?
Taxpayer generally skip to provide Quarterly break-up for Please click the link to refer the respective slide
income (from dividend) which leads to validation /
verification error at the time of filing ITR. What shall the 247

taxpayer
What shall the taxpayer do if they are using the old offline Please click the link to refer the respective slide
utility and facing issues for filing?
‘Proceed’ button is not getting enabled for ITR Form 1 or Please click the link to refer the respective slide
What shall I do here?
CSV file for Schedule 112A is not getting uploaded Please click the link to refer the respective slide
appropriately. What shall I do here?
Why interest u/s 234A is applicable to me when I am filing Please click the link to refer the respective slide
ITR before the extended deadline of filing?
248
Frequently Asked Questions – Form 10E
(Form for furnishing particulars of income under section 192(2A) for claiming relief under section 89(1))
1. When should I file Form 10E?

Form 10E has to be filed before filing your Income Tax Return.
2. Is Form 10E mandatory to file?

Yes, it is mandatory to file Form 10E if you want to claim a tax relief on your arrear / advance income.
3. What will happen if I fail to file Form 10E but claim relief u/s 89 in my ITR?
If you fail to Form 10E but claim relief u/s 89 in your ITR, your ITR will be processed but the relief claimed u/s 89 will not be
allowed.
4. How do I know that ITD has disallowed the relief claimed by me in my ITR?
In case the relief claimed by you u/s 89 is disallowed, the same shall be communicated by the ITD through an intimation u/s 143(1)
after the processing your ITR is complete.
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FAQs for preliminary issues faced while filing Form 10E at the new e-filing portal
1. Unable to add income details for PY/FY 2019-20

Ensure that you are filing Form 10E for Assessment year 2021-22. Follow the below steps to fill Form 10E for
Assessment year 2021-22:

e-file>Income tax Forms>File Income tax Forms. Scroll down to find the tab “Persons without
Business/Professional Income” Click on File now. Select Assessment year as 2021-22 and click on continue
2. For AY 2021-22, user are required to file Form 10E for AY 2021-22
Ensure to select the correct AY while filing Form 10E i.e. if you are filing tax return for Assessment year
2021-22, make sure to select Assessment Year 2021-22 while submitting Form 10E.

3. System is not auto calculating taxes
Ensure that you have filled in all income details (including previous year income details in Table A) and
the system would calculate the taxes based on the slab rate. Verify if the income as per system calculation
matches with taxpayer’s calculation and insert the amount of tax in the respective table.

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Frequently Asked Questions – Form 10IE
(Declaration made by the taxpayer for choosing the 'New tax regime’ under section 115BAC)
1. When should I file Form 10IE?

Form 10IE has to be filed before filing your Income Tax Return.
2. Is Form 10IE mandatory to file?
Yes, it is mandatory to file Form 10IE if you want to opt for new tax regime and have Income under the Head “Profits and Gains of
Business and Profession.”
3. What will happen if Form 10IE is applicable and I fail to file before filing ITR?
If you fail to file form 10IE you can not opt for new tax regime.
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Form 10-IE filing – Frequently Asked Questions
(Declaration made by the taxpayer for choosing the 'New tax regime’)
While submitting the form, the error comes up as “Invalid Input” or “Submission Failed!”
Before, filing Form 10-IE please update “Contact Details” under “My Profile” and ensure that all
mandatory fields are filled. Once entered, save the details and re-login.
 For HUFs only: In case of HUF, please update the “Key Person Details” and save. Re-login to the
income tax portal and you may fill Form 10-IE
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For individuals and HUFs: Please delete the old draft of the form by clicking on “Delete Draft” and
try re-submitting Form 10-IE
11/07/2023 253
AO details or Date of Birth/ Incorporation not auto-populating
Please delete the old draft of the form by clicking on “Delete Draft” and try re-submitting Form 10-IE
11/07/2023 254
At Verification tab, designation of Karta of HUF not auto-populating
Go to “Key Person Details” under “My Profile” section. Provide the relevant detail of the Karta and
save. Re-login to the income tax portal and you may fill Form 10-IE
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Not able to select “No” under “Basic Information” tab when not having any business income
In case you don’t have any business income and are required to file ITR 1/ ITR 2, there is no need to file
Form 10-IE in order to opt for the new tax regime under Section 115BAC of the Income Tax Act, 1961.
The option to exercise the benefit under Section 115BAC can be claimed while filing the respective ITR
form (ITR 1/ ITR 2)
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Frequently Asked Questions – Form 67
1. Why do I need to submit Form 67?
You will be required to submit Form 67 if you want to claim credit of foreign tax paid in a country or specified territory outside India.
You will also be required to submit Form 67 in case of carry backward of loss of the current year resulting in refund of foreign tax for
which credit has been claimed in any earlier previous years
2. What are the modes in which Form 67 can be submitted?

Form 67 can only be submitted online on the e-Filing portal. After logging into the e-Filing portal, select Form 67, prepare and submit
the form.
3. How can Form 67 be e-verified?

You can e-Verify the form using EVC or DSC. You can refer to the How to e-Verify user manual to learn more.
4. Can I add an Authorized Representative to file Form 67 on my behalf?

Yes, you can add an Authorized Representative to file Form 67 on your behalf.
5. What is the time limit to file Form 67?

Form 67 should be filed before the due date of filing of return as specified u/s 139(1)
11/07/2023 257

Please delete the old draft of the form by clicking on “Delete Draft” and try re-submitting
Form 67
Post deleting draft, please log out of IT portal and re-login to the portal to fill a fresh
copy of Form 67.
11/07/2023 258

Please find below a small snippet of ITR-1 informing that taxpayers having income from outside India are not
eligible to file ITR-1
11/07/2023 259

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Webinar on ITR

2 Online Filing and Filing of ITRs through Offline Tool- A Navigation

2 Online and Offline Filing of ITRs- A Navigation

View Details Take Actions

View / Update E-Filing vault

Know your AO Verify your PAN Register DSC

My Demat Account Change Your

More Secure &

Wizard based Return

More Secure &

Wizard based Return

e-Filing Key improvements in Login IEC 2.0

More options to login are made available for Login

Set secure access message

2 Online and Offline Filing of ITRs- A Navigation

Get Instant e-PAN Self-Registration

Does not have a PAN

For CA – Valid PAN, CA Membership Number and Enrolment Date for

For Logging in Reset your password

Emsigner utility Installed Emsigner utility Installed

Digital Signature Certificate

Signing of ITR using a DSC or Digital Signature Certificate is mandatory

Emsigner utility Installed (after downloading from “Downloads” Section)

Valid Class 2/3 DSC USB token plugged in

More Secure &

Wizard based Return

Offline Utility for Integrated

Individual Taxpayer Dashboard Menu Bar

Profile Snapshot e-File

Filed ITR & Assessments

Tax Deposited details

All interactions and uploads or

Wizard based Optional facility which can be

2 Online and Offline Filing of ITRs- A Navigation

• Annual Information Statement (AIS) is a much more detailed

However, if the taxpayer has to verify GST turnover based on the

Which form should a taxpayer refer to at the time of filing of ITR?

2 Online and Offline Filing of ITRs- A Navigation

Filing ITR-1 (Sahaj), ITR-2, ITR-3 and ITR-4 (Sugam)

• Link PAN and Aadhaar

• For successful pre-validation, you must have a valid PAN

• If the validation fails, the details are displayed under Failed

• However, before proceeding for validation please ensure that

Provided by: Details provided in the form

An Employee to the Arrears/ advance salary

Provided by: Details provided in the form

Taxpayer to the Income Tax Declaration to opt/withdraw

Submitted by: Details provided in the form

For more FAQs on Statutory Forms Click here

2 Online and Offline Filing of ITRs- A Navigation

2 Online and Offline Filing of ITRs- A Navigation

Who can use this Form?

 Income from a Salary/Pension.

 Income from a single house property..

Income from Other sources such as interest ,dividend, gifts, etc

Quick Step by Step Guide

1 Go to the e-Filing portal

2 Login to your profile

3 Under e file> Income Tax Returns> File Income Tax Return

4 Enter details and information as required.

Standard deduction is non editable

Being part of Form 16, still

How to make payment of Self-assessment tax and generate Challan copy?