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Step by Step Guides : Online Income Tax

Step by Step Guide for e-Filing Registration
Step 1Go to the e-Filing website of the Income Tax Department.
Step 2Click on the " Register yourself " Button available on the home page. The registration page will open.
Step 3Select the User Type (such as Individual, Firm etc) and Click on " Continue " button.
Step 4Enter Basic Details and click on " Continue " button.

Basic details to be entered :

  • PAN (this is your User ID for e-Filing website)
  • Name (Surname, Middle name and First name or Organization Name in case of Non-Individuals)
  • Date of Birth /Date of Incorporation
  • Email
  • Mobile Phone (not required for Non-Residents)
Step 5After verification, the Registration Form will open. Enter the details in the form.

Mandatory Details to be entered :

  • Password (This is the password that you will use to access the website- see strong password policy)
  • Personal Details/ Principal Contact Details
  • Contact Details
  • Current Address
  • Subscribe to Mailing List
  • Enable Alerts, reminder and notifications
  • Capcha
Step 6Click on " Submit " button.

On successful validation, Taxpayer will get the message " Registration successful ".

Step 7A confirmation e-mail will be sent to the Email provided with an Activation link. An SMS along with OTP (One time Password) will also be sent to the Mobile number provided.
Step 8In order to activate the account, please click on the Activation link and enter the OTP received by SMS on Mobile. On success, the account is activated.
You are now ready to access the e-Filing website.


Step by Step Guide for Online Tax Payment
Step 1To pay taxes online, login to https://www.tin-nsdl.com > Services > e-payment : Pay Taxes Online or click here on the tab "e-pay taxes" provided on the said website. Provide proper link of e-payment
Step 2Select the relevant challan i.e. ITNS 280, ITNS 281, ITNS 282, ITNS 283, ITNS 284 or Form 26 QB demand payment (only for TDS on sale of property) as applicable.
Step 3Enter PAN / TAN (as applicable) and other mandatory challan details like accounting head under which payment is made, address of the tax payer and the bank through which payment is to be made etc.
Step 4On submission of data entered, a confirmation screen will be displayed. If PAN / TAN is valid as per the ITD PAN / TAN master, then the full name of the taxpayer as per the master will be displayed on the confirmation screen.
Step 5On confirmation of the data so entered, the taxpayer will be directed to the net-banking site of the bank.
Step 6The taxpayer has to login to the net-banking site with the user id / password provided by the bank for net-banking purpose and enter payment details at the bank site.
Step 7On successful payment a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
For making e-payment of direct tax, click here.


Step by Step Guide for Online Return Filing
1. To File and Upload Income Tax return, please follow the below steps:
Step 1Download the ITR preparation software for the relevant assessment year to your PC / Laptop from the " Downloads " page.
Step 2Prepare the Return using the downloaded Software.
  • Gather all the information regarding your income, tax payments, deductions etc.
  • Pre-populate the personal details and tax payments/TDS by clicking on the 'Pre-fill' button. Compare with the information you have to ensure that nothing is left out.
  • Enter all data and click on 'Calculate' to 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 appropriate schedule. Repeat above step so that tax payable becomes zero.
  • Generate and save the Income Tax Return data in XML format in the desired path/place on your PC/Laptop.
Step 3Login to e-Filing website with User ID, Password, Date of Birth /Date of Incorporation and enter the Captcha code.
Step 4Go to e-File and click on " Upload Return ".
Step 5Select the appropriate ITR, Assessment Year and XML file previously saved in Step 2 (using browse button).
Step 6Upload Digital Signature Certificate (DSC), if applicable.

Please ensure the DSC is registered with e-Filing.

Step 7Click on "Submit" button.
Step 8On successful submission, ITR-V would be displayed (if DSC is not used). Click on the link and download the ITR-V. ITR-V will also be sent to the registered email. If ITR is uploaded with DSC, the Return Filing process is complete.

In case the return is not uploaded with DSC, you can e-verify your Income Tax Return by using your Aadhaar Card number or Net banking account. An OTP (one time password) will be generated and sent to your registered mobile number / email. On entering the OTP a message stating completion of verification will be displayed. Click on the link and download the ITR-V. ITR-V will also be sent to the registered email. If ITR is e-verified, the Return Filing process is complete.

In case the return is neither uploaded with DSC nor e-verified, ITR-V would be displayed. The ITR-V Form should be printed, signed and submitted to CPC within 120 days from the date of e-Filing. The return will be processed only upon receipt of signed ITR-V. Please check your emails/SMS for reminders on .non-receipt of ITR-V.

Upload of Income Tax Return process is complete now.
2. To Prepare and Submit ITR Online, please follow the below steps :
Step 1Login to e-Filing website with User ID, Password, Date of Birth /Date of Incorporation and Captcha.
Step 2Go to e-File and click on " Prepare and Submit ITR Online ". Please note that only ITR 1 and ITR 4S can be filled online.
Step 3Select the Income Tax Return Form ITR 1/ITR 4S and the Assessment Year.
Step 4Fill in the details and click the " Submit " button.
Step 5Upload Digital Signature Certificate (DSC), if applicable. Please ensure the DSC is registered with e-Filing.
Step 6Click on " Submit " button.
Step 7On successful submission, ITR-V would be displayed (if DSC is not used). Click on the link and download the ITR-V. ITR-V will also be sent to the registered email. If ITR is uploaded with DSC, the Return Filing process is complete.

In case the return is not uploaded with DSC, you can e-verify your Income Tax Return by using your Aadhaar Card number or Net banking account. An OTP (one time password) will be generated and sent to your registered mobile number / email. On entering the OTP a message stating completion of verification will be displayed. Click on the link and download the ITR-V. ITR-V will also be sent to the registered email. If ITR is e-verified, the Return Filing process is complete.

In case the return is neither uploaded with DSC nor e-verified, ITR-V would be displayed. The ITR-V Form should be printed, signed and submitted to CPC within 120 days from the date of e-Filing. The return will be processed only upon receipt of signed ITR-V. Please check your emails/SMS for reminders on .non-receipt of ITR-V.

This ends the process of preparing & submitting ITR Online by you.


Step by Step Guide for Return Rectification
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to My Account and click on "Rectification Request".
Step 3Enter PAN, Assessment Year, and Communication Reference Number in the Latest order (either u/s 143(1) or u/s 154). Click on 'Validate' button.
Step 4On successful validation, an additional dropdown is displayed for selecting Rectification Request Type.
Taxpayer can select the following options:
  • "Taxpayer is correcting data for Tax Credit Mismatch only"
  • "Tax Payer is correcting the data in rectification"
  • "No further Data Correction required. Reprocess the case"
Step 5On selecting, "Taxpayer is correcting data for Tax Credit Mismatch only" the taxpayer can fill the schedules (i.e. TDS on salary/ TDS other than salary/TCS details/ IT details / DDTP). If the rectification is due to incorrect data entry in TDS or Tax Payment schedule of ITR such as wrong TAN number of Deductor entered or omission of TDS entry (TDS by 2 employers shown against TAN of only one employer) (there is no need to re-submit the entire corrected return)
Step 6Click on "Submit" button.

On successful validation, the rectification return is uploaded and success message is displayed.

Step 7On selecting "Tax Payer is correcting the data in rectification" and "Rectification Reason" the taxpayer is directed to page where following details are displayed if the rectification is due to incorrect data entry in any other schedule in the ITR (entire corrected return data has to be re-submitted):
  • Reason you selected
  • Schedules Being Changed
  • Select and upload the rectification XML file
  • Select the type of Digital certificate (If Applicable)
Step 8Click on "Submit" button.

On successful validation, the rectification return is uploaded and success message is displayed.

Step 9On selecting "No further Data Correction required. Reprocess the case" the following check boxes are provided if the data submitted in ITR is correct, but TDS mismatch has been rectified by Deductor etc:
  • Tax Credit Mismatch
  • Gender Mismatch
  • Tax/Interest Computation
Step 10The taxpayer has to select any of the check box to submit the rectified return.
Step 11Click on "Submit" button.

On successful validation, the rectification return is uploaded and success message is displayed.

This ends the process of submitting request for rectification.


Step by Step Guide to know Income Tax Refund Status
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to My Account and click on " Refund / Demand Status ".
Step 3Details given below would be displayed.
  • Assessment Year
  • Status
  • Reason (For Refund Failure if any)
  • Mode of Payment
You can now view your Refund / Demand Status.


Step by Step Guide to View e-filed Returns / Forms
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to My Account and click on " e-Filed Returns /Forms ".
Step 3All the Returns/Forms e-Filed are displayed

The following details would be displayed:

  • PAN
  • Assessment Year
  • ITR/Form
  • Filing Date
  • Filing Type
  • Filed By
  • Acknowledgment Number
  • Status
Step 4Click on the relevant Acknowledgment Number to open up the details for that AY.

The processing status is also displayed with details of pending action to be done by taxpayer, if any:

  • Non-receipt of ITR-V (Status displayed and Return uploaded)
  • Defective notice issued (Status displayed - Defective notice u/s 139(9) issued)
  • Refund failure (Status displayed- Refund Failure)
Step 5If required download the ITR-V or XML or ITR/Form (in PDF format) for your records.
You can now view e-Filed Returns/ Forms.


Step by Step Guide to submit request for Refund reissue
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to My Account and click on "Refund Re-issue Request".
Step 3Enter PAN, Assessment Year, CPC Communication Reference Number, Refund Sequence Number (available on the 143(1) Intimation order and Click on 'Validate' button.
Step 4After validation, you can select the mode of Refund Reissue from the options.
The two modes of Refund Reissue are:
  • ECS
  • By Paper (Cheque)
Step 5You can select to update the Bank Account Details from the option under the field 'Do you want to update Bank Account details?'
'If you select 'Yes', you have to enter details in the additional fields i.e. Bank Account number, Type of Account and IFSC code/ MICR code.
Step 6You can select the address to which the cheque has to be sent under the dropdown 'Category'.
If you select 'ITR Address', address provided in the ITR uploaded is used.
If you select 'PAN Address', address provided in the PAN is used.
If you select 'New Address', you have to enter details in the additional fields displayed.
Step 7Clicks on "Submit" to validate the details.
This ends the process of submitting request for re-issue of refund.


Step by Step Guide for Responding to Defective Notice
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to e-File and click on "e-File in response to Notice u/s 139(9)".
Step 3Select Form Name and Assessment Year.
Step 4Enter the Acknowledgement Number and click on "Submit".
Step 5Enter communication reference number, CPC date, Receipt date, verification Pin mentioned in the Notice u/s 139(9), browse and attach the XML.
Step 6Click on "Submit" button.

On successful validation, the success message is displayed on the screen.

Response to defective notice is submitted.


Step by Step Guide to Submit Online Response to Income Tax Demand
Step 1Login to e-Filing website with User ID, Password, Date of Birth / Date of Incorporation and Captcha.
Step 2Go to My Account and click on "Response to Outstanding Tax Demand".
Step 3Details given below would be displayed.
  • Assessment Year
  • Section Code
  • Demand Identification Number (DIN)
  • Date on which demand is raised
  • Outstanding demand amount
  • Uploaded By
  • Rectification Rights
  • Response- Submit and View
Step 4You must click on "Submit" link under Response column for the respective AY in order to submit the response.

Taxpayer has to select one of the options from the radio button.

  • Demand is correct
  • Demand is partially correct
  • Disagree with demand
Step 5If taxpayer selects "Demand is correct", then a pop up is displayed as "If you confirm "Demand is correct' then you cannot 'Disagree with the demand'. Click on "Submit". A success message is displayed.

If any refund is due, the outstanding demand along with interest will be adjusted against the refund due.

In any other case taxpayer has to immediately pay the demand.

Step 6If taxpayer selects "Demand is partially correct", then "Amount which is correct" and "Amount which is incorrect" has to entered.
Step 7If taxpayer has provided 'amount which is incorrect' then he should mandatorily fill one or more reasons for stating so as listed below:
  1. Demand has been already Paid -
  2. Demand paid and Challan has CIN

Demand paid and Challan has no CIN Demand has already been reduced by rectification/revision Demand has already been reduced by Appellate Order but appeal effect has to be given by Department.
Appeal has been filed and

  1. Stay petition has been filed with
  2. Stay has been granted by
  3. Instalment has been granted by

Rectification / Revised Return has been filed at CPC.
Rectification has been filed with Assessing Officer.
Others

Step 8Based on the reason selected, the assessee needs to provide additional information as per the below table.
Reason SelectedAdditional Details Required
Demand paid and Challan has CINBSR Code
Date of payment
Serial Number
Amount
Remarks
Demand paid and Challan has no CINDate of payment
Amount
Remarks
Uplaod copy of Challan
Demand already reduced by rectification / RevisionDate of Order
Demand after rectification/ revision
Details of AO
Upload Rectification / Giving appeal effect order passed by AO
Demand already reduced by Appellate Order but appeal effect to be givenDate of Order
Order passed by
Reference Number of Order
Appeal has been filed: Stay petition has been filedDate of filing of appeal
Appeal Pending with
Stay petition filed with
Appeal has been filed: Stay has been grantedDate of filing of appeal
Appeal Pending with
Stay granted by
Upload copy of Stay
Appeal has been filed: Instalment has been grantedDate of filing of appeal
Appeal Pending with
Instalment granted by
Upload copy of stay/instalment order
Rectification / Revised Return filed at CPCFiling Type
e-Filed Acknowledgement No.
Remarks
Upload Challan Copy
Upload TDS Certificate
Upload Letter requesting rectification copy
Upload Indemnity Bond
Rectification filed with AODate of application
Remarks
OthersOthers
Step 9If assessee selects "Disagree with the Demand", then assessee must furnish the details for disagreement along with reasons. Details / Reasons are same as provided under "Demand is partially correct".
Step 10After assessee submits the response the success screen would be displayed along with the Transaction ID.
Step 11Assessees can click on 'View' link under Response column to view the response submitted.

The following details are displayed:

  • Serial Number
  • Transaction ID - A hyper link
  • Date of Response
  • Response Type

Click on Transaction ID to know the details of response submitted.

This ends the process of submitting response to outstanding tax demand.


Disclaimer

Finotax.com does not make any claim that the information provided on its pages is correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

In case of any doubt / clarification, please visit the official website of Income Tax Department.

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Modified : May 17, 2019