ITR Filing procedure – e-filing with or without DSC and paper filing
In this post, we will see the step-by-step procedure for e-filing of ITR with or without a digital signature as well as the paper return filing of ITR.
We will explore the following topics in this post:
Let us begin.
ITR filing without digital signature
Step-1: You need to download the ITR preparation software (Like Saral Pro) for the appropriate Assessment Year (AY) on your PC / Laptop.
Step-2: Next, you need to prepare the return using the downloaded software.
- Gather all the information with respect to your income, tax payments, deductions etc.
- Enter the gathered information in the appropriate fields for computation. Then, compare the information to ensure that everything is proper.
- After you enter all the food, compute the tax and interest liability and final figure of Refund or Tax payable.
- If tax is payable – remember to pay immediately and enter the details in the appropriate schedule. Repeat the above step so that tax payable becomes zero
- Generate the Income Tax Return data in XML format and save it in the required path / place on your PC / Laptop.
Step-3: Login to the e-filing website with your User ID, Password, DOB/ Date of Incorporation and enter the Captcha code.
Step-4: Go to “e-file then select Income Tax returns“
Step-5: Next, Select the proper ITR and Assessment Year
Step-6: Select the Submission Mode as “Upload XML”
Step-7: Select if you are going to e-verify your return. If yes, on submission of the XML file, enter the OTP received at your Aadhaar registered mobile number. If no, then follow Step 8.
Step-8: Finally, upload the XML file & click on the Submit Button
Step-9: On successful submission of ITR, ITR-V will be available on the screen. Click on the link given and download the ITR-V. ITR-V will also be sent to your registered email ID. You have to print the ITR-V form, sign it and submit it to the CPC within the span of 120 days from the date of e-Filing.
ITR filing with digital signature
In this table we can see the list of taxpayers who have to mandatorily file their IT return with DSC:
| Taxpayer | Condition |
| Individual / HUF | Accounts are required to be audited under section 44AB |
| Company | In all cases |
| A person required to furnish the return in Form ITR-7 | In the case of a political party |
| Firm or limited liability partnership or any person (other than a person mentioned in 1 to 3 above) who is required to file a return in Form ITR-5 | Accounts are required to be audited under section 44AB |
Now, we will see how to e-file returns with a digital signature.
Step-1: Prepare your Income Tax Return and Generate XML.
Step-2: Save XML file in your favourite location [Say Desktop].
Step-3: If not registered, Register Assessee PAN at http://incometaxindiaefiling.gov.in
Step-4: Login to Income Tax eFiling website.
Step-5: Click on “eFile “> Income Tax returns”
Step 6: Next, Select the proper ITR, Assessment Year
Step-7: Select the Submission Mode as “Upload XML”.
Step-8: Enable the relevant checkboxes shown i.e., If you are audited u/s 44AB and If you are audited u/s 92E.
Step-9: Download the DSC Utility and generate the Signature file.
Step-10: Now, upload the signature file and the XML.
Step-11: On click of Submit button, verification of the signature file and the XML takes place and the return filing acknowledgment will be given.
Note:
- Digital Signature should be a valid certificate and should be on the name of “Authorised Signatory” of the Return.
- Digital Signature has to match with the one registered in the online portal.
Paper filing ITR
Now, we will discuss the step-by-step procedure of filing Income Tax Return manually:
Step-1: Take the printout of the relevant ITR form. Check out our blog on ITR forms and download the ITR forms as PDF.
Step-2: Enter the relevant details of Income, Deduction, Tax in the applicable ITR form along with the Acknowledgement Form.
Step-3: Sign the ITR Form
Step-4: Submit it to the Local Income Tax Office and collect a copy along with Receipt Stamp.
Note: This process generates only Paper Forms. You will have to sign this and file it at the local IT office along with the acknowledgment form.
With that, we have come to the end of this post.
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