Modes Of Filing Tax

Modes Of Filing Tax. Return of income can be filed in paper mode or in e-filing mode. If the return of income is filed through electronic mode, then the assessee has the following three options:

(1) E-filing using a Digital Signature

(2) E-filing without a Digital Signature

(3) E-filing under electronic verification code

If the return of income is filed using a digital signature or under electronic verification code, then there is no requirement of sending the signed copy, ITR V (i.e., acknowledgment of return filed electronically) to Bangalore CPC.

However, if the return is filed without using a digital signature or without electronic verification code, the assessee shall send the signed copy of ITR V on the following address within 120 days of uploading the return either by ordinary post or by speed post only

It is mandatory for a company and a firm to file its return on income. However, for an individual, HUF, association of persons and body of individuals it is mandatory to file return of income if his/its gross total income (without giving effect to provisions of section 10(38)1 section 10A or section 10B or section 10BA or Chapter VI-A deduction) exceeds the maximum exemption limit.

Modes Of Filing Tax. In Indian law the tax liability is twofold, one, the payment of the income tax on the total income and second, disclosing the details of income through various sources, the taxable and non-taxable income and giving details about the total tax. The second liability is called the return of income. Thus, the taxpayer’s responsibility is not only limited to the payment of tax but also disclosed to the Government the details of the income. The return of income can simply be seen as a balance sheet of the income and the tax that is due on such income. The details of one’s income from various sources, tax liability thereon, the details of tax paid and any refunds that have to be given by the government is simply the return of income. Section 139 of the Income Tax Act, 1961 deals with the return of income. According to this section, every person whose income has exceeded the non-taxable income limit is liable to file a return of income before a specified date in a specified manner, the details of which are given in the Act. The filing of return is proof that one has an income for which the tax had been paid. The income tax return is a standard proof of income, and it establishes a record with the tax department.

  1. Self-Filing: One can file the returns directly. There are two ways of doing it, online or physically/paper-based. However, the offline submission can only be made if the income is less than Rs. 5 lacs and there is no refund claimed. Also, there should not be any income located abroad to file returns offline. The relevant forms can be filled up and can be submitted to the Income Tax office of the relevant jurisdiction. Upon submission, a duly stamped and numbered acknowledgment slip should be collected by the person filing the return. In the case of online submissions, one can do it in two ways, partially online and completely online. This will be discussed in detail later. This method of filing return is apt for people who have simple, one or two, sources of income and who do not require any professional consultation.
  1. Tax Return Preparers: The tax return preparers are appointed under a scheme by the Government. People who find it difficult to understand the nuances of the documents/papers/forms the tax return preparers are appointed to help such people. A tax return preparer can be located in any area using the website After submitting the relevant information on this website a tax return preparer can be found. The tax return preparers charge fees for filing the returns. While filing the return through a tax return preparer, one should check the details of the return preparers as the identification number, name and counter signature on the form.
  2. Chartered Accountant: In simple cases where the income sources are simple and limited to one or two the need for a CA does not arise. However, in complicated cases where there are tax audits, multiple sources, deductions, etc. are involved consulting a Chartered Accountant becomes a necessary. The CA charges fees for this work. Checking the credentials of the CA is suggested.

Returns can also be filed through two platforms. There are two platforms that can be used the online and offline platforms. Although some smart phone apps have also come up for filing the returns, there have very limited usage and are thus not of major importance. The filing of the return on the official website is the widely used and most apt way to file the return.

Filing return online can be done in two ways; one is completely online and the other partially. In the completely online method, the person has to log into the website with a user ID and password after creating an ID. After logging in the user has to select the required form and fill up the details on the site and submit. This will complete the filing of return.

In the partially online method, the person has to download the relevant ITR form. Then the form has to be filled up, and a file has to be generated. Then the person has to log into the website and upload the filled up form and submit it.

The offline method is the traditional method of filing a return. The relevant form has to be filled up by hand; all the documents are to be attached, and the form is then to be submitted to the office of the IT department physically. This method is time and effort demanding. It is totally upon the preferences of the person to decide the mode of filing the return.

Thus, the filing of return of income is a legal duty, and the person needs to file it before the expiry of the period. The filing of return also has other benefits as has been mentioned above. The filing process has been simplified over the years. The online submission of the ITR also helps in reducing the usage of paper and promotes the e-governance.


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