TABLE OF CONTENTS:

S. NO. PARTICULAR PAGE NO.

1. STEPS TO FILE ITR 04

2. PROCESS OF FILING OF TDS RETURN 08

3. E-CASH & E-CREDIT LEDGER 10

4. FILING OF GSTR ON COMMON PORTAL 11

5. STEPS OF FILING TDS RETURN 14

6. FORM 26AS & AIS 16

7. GOVERNMENT INITATIVES E-FILING OF 18

RETURNS.

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 Q1.) Write the practical steps to file ITR?
ANS: Income Tax Return: Practical Steps to file your ITR
This is the month when every individuals is busy in getting its income tax
return filed and arranging their Form 16, salary slips, Bank Statement and
other required documents for preparing their Income Tax Return and filing it
with IT Department.

However, there is good news for those individual those who has not yet that
the date of filing of income tax return has been increased upto 30th august,
2019 by the Central Board of Direct Tax (CBDT).

Today, the process of filling Income Tax Return (ITR) has been simplified that
an individual can himself file the return.

Here is a step by step practical procedure for filing of your Income Tax
Return

1. Open official website of Income Tax Department i.e.

https://www.incometaxindiaefiling.gov.in/home

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2. In case of New User, kindly click on Register Yourself button shown at the right
side of the TOP of the webpage in the yellow color. Thereafter, fill all the required
details for getting unique User ID and Password. For this purpose, user will also
require to have valid Mobile number and email Id. On clicking on activation
button, One Time Password (OTP) will be sent on user email Id and mobile No.
Further in case of registered user, please click on Login Here button shown at the
right side of the TOP of the webpage in the yellow color.

3. Mention your User ID i.e. your PAN No., password and the captcha code for
successfully log –in on the webpage. Below mention page will be shown
thereafter.

4. After successful log-in, click on E-File and select Income Tax Form, wherein

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following screen would be displayed. Mention Form Name as for Individuals being
a resident other than not ordinarily resident having Income from Salaries, one
house property, other sources (Interest etc.) and having total income upto Rs.50
lakh. Then select the Assessment Year and click on prepare and submit online
under the heading Submission Mode.

5. After clicking on continue Button, below mentioned screen will be displayed.

Users are advised to review the instruction and thereafter fill the requisite details in
Part A and Part B.

6.

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Once the user fill all the required information, click on Preview and submit. Check
your data carefully and after clicking on submit button user will be asked to verify
the return using verification button.

7. At the last step, user will be asked to affix the DSC, if the same is registered for
it. However in case DSC is not registered, then the user would be required to verify
the return either through Aadhar OTP or by sending print out of ITR at CPC,
Bangalore within 120 days from the date of e filing.

8. Once the ITR is processed by the department, user will be intimated via email
and sms on registered mobile number.
1.)

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Q2.) Describe the process of fling of TDS return ?
 File TDS Return

Apply Online

Application for fresh allotment of PAN can be made through Internet. Requests
for changes or correction in PAN data or request for reprint of PAN card (for an
existing PAN) can also be made through Internet.
Online application can be made either through the portal of NSDL
(https://www.protean-tinpan.com/services/pan/pan-index.html) or portal of
UTITSL (https://www.utiitsl.com/UTIITSL_SITE).

Step-1
Visit the website of the Income Tax PAN Services Unit at https://www.protean-
tinpan.com/services/pan/pan-index.html or
https://www.utiitsl.com/UTIITSL_SITE

Step-2
To apply for a new PAN, Form 49A or Form 49AA can be used. Fill in the
details and submit the form online. After the form is submitted online
successfully, an acknowledgement bearing unique acknowledgement / coupon
number is displayed. This acknowledgement need to be saved and printed for
further process.

Step-3
The acknowledgement form need to be sent to PAN service provider. Before
sending this, you will need to attach proof of identity, proof of address and proof
of date of birth document alongwith the acknowledgment form. Your name which
is mentioned in these documents, should be the same as that is being asked in the
PAN application form. Please take care of this at the time of filling in PAN
application form.

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Step-4
You must affix two recent coloured photographs on the acknowledgment form at
the designated space. Signatures have to be made at indicated place. The
photograph should be recent &clear, as same would be printed on your PAN card.

Step-5
PAN application fee is Rs.105 (including taxes) for communication address
within India. The payment can be made by - cheque, Demand Draft, internet
banking, credit card or debit card. If the communication address is outside India,
then PAN fee is Rs. 971(including taxes), payable by demand draft, credit card or
debit card (for NSDL) and by demand draft or credit card (for UTIITSL). In case
payment is by internet banking or by credit card or by debit card, then the
payment need to be made at the time of filling in PAN application form, after
which payment receipt will be given. Please take a print of this payment receipt
and attach the same with acknowledgement form.
The duly signed acknowledgement form must be accompanied by photographs,
proof of identity, proof of address, proof of date of birthdocuments and the
payment/payment proof as the case may be. This need to be sent to PAN service
provider within 15 days of online PAN application date. The envelope need to be
subscribed with the words 'APPLICATION FOR PAN - Acknowledgement /
Coupon Number ____________'. The applications are processed by PAN service
provider after realisation of payment.

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Q3.) Explain:
(a) E-Cash Ledger (b) E-Credit Ledger ?
ANS: What is Electronic Cash Credit ?

The Electronic Cash Ledger contains a summary of all the deposits/payments made
by a taxpayer. In the ledger, information is kept minor head-wise for each major
head. For convenience of user, the ledger is displayed major head-wise i.e., IGST,
CGST, SGST/UTGST, and CESS. Each major head is divided into five minor
heads: Tax, Interest, Penalty, Fee, and Others. It can be accessed under the post-
login mode on the GST portal under Services > Ledgers > Electronic Cash Ledger
 
Electronic Cash Ledger is an account of the taxpayer maintained by GST system
reflecting the cash deposits in recognized Banks and payments of taxes and other
dues made by the taxpayer. The Tax Deducted at Source (TDS) and Tax Collected
at Source (TCS) are also accounted for in the Electronic Cash Ledger as cash
deposits of the taxpayer.

What is Electronic Credit Ledger in GST?

The electronic credit ledger reflects the amount of Input Tax Credit available to the
taxpayer. Thus, every claim of input tax credit of the registered taxpayer eligible
for claiming such a credit is credited to this ledger. The amount available in the
electronic credit ledger is utilized in making payments towards outward tax
liability by the registered taxpayer.

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Q4.) Discuss the filing of GSTR on Common Portal ?
ANS: GST Common Portal
The GST common portal known as GSTN facilities in GST registration, GST
Return Filing and other services relevant to taxpayer registered under GST.
Link to the GST Common Portal

 GSTN Common Portal

Primary services offered by GST Common Portal
1. Registration – Anyone willing to register under GST can use this service

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 2. Payments – Typically used for creating Challans and tracking payments
3. User Services – Users can search HSN/SAC code, grievance redressal,
locate GSP and so on
4. Refund – Track refund status
Link to GST Common Portal Login

 GST Common Portal Login Page

Services GSTN offers to a registered GST tax payer
Once a user logs in, these are some of the major services available.
1. Application for Registration for Normal Taxpayer, ISD, Casual Dealer
2. Application for GST Practitioner
3. Opting for Composition Scheme (GST CMP 02)
4. Stock intimation for Composition Dealers (GST CMP 03)
5. Opting out of Composition Scheme (GST CMP 04)
6. Filing GST Returns
7. Payment of GST

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 8. Filing Table 6A of GSTR 1 (Export Refund)
9. Claim Refund of excess GST paid (RFD 01)
10.Transition Forms (TRAN 1, TRAN 2, TRAN 3)
11.Viewing E-Ledgers
12.Other than the above changing core and non-core fields, users can also
browse through notices issued, File ITC forms, Engage / Disengage GST
Practitioner through the GST Common Portal
Apart from the above, the GST Common Portal has a Help section where anyone
can access information relevant to GST. The highlight of the help section is the
library of useful videos and manuals on GST including training kits, etc.

Q5.) Write the practical steps of filing TDS return ?

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 ANS: Tax Deducted at Source or TDS is the process wherein tax deduction takes
place at the time of payment or when the payee’s account is credited with the
money.
TDS return is a statement submitted to the Income Tax Department quarterly.
Every deduction should mandatorily file the TDS return on time.
To file a TDS return, one must be thorough with the application procedure and the
eligibility criteria. We present this article on how to file a TDS return to go over
each segment thoroughly.
Read on to know more!

 How to file an online TDS return?

While filing TDS returns online, an individual should carry some of the essential
documents. The list of documents are as follows:
 PAN cards of the deductee and the deductor
 Tax amount paid to the government
 Details on TDS challan
 Other paperwork, if needed
Now let us see the step-by-step procedure on how to file TDS returns online.

 Steps to follow to file TDS returns

Deductors must use form 27A to file returns along with quarterly statements. This
form summarises the quarterly statements and contains the amount paid and the
TDS. Take a look at the process of how to file a TDS return.
 A control chart is present on the form. Fill up all the columns in that chart.
 Carefully fill the sections of the amount paid and the Tax Deducted at Source by
tallying it with respective forms.
 The assessee must enter their Tax Deduction Account Number in this form for
accurate verification.
 It is also crucial to mention the details of a TDS deposit while filing the return.
 As per the basic e-TDS return form format, one must enter the 7-digit Bank Branch
Code or BSR code. The Reserve Bank of India gives this code to banks.

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 To file a TDS return online, assessees should follow a certain format. This is
achievable using a software named Return Prepare Utility (e-TDS RPU) from the
NSDL (National Securities Depositories Ltd). It is important to note that the file
must come with a ‘txt’ filename extension.
 Now the deductor has to sign the form digitally and submit the same in the NSDL
Tax Information Network portal. To know how to submit a TDS return online, one
must be accustomed to digital signatures.
 After submission, an individual will receive an acknowledgement receipt
containing a token number. In case of rejection of returns, the deductor will receive
a non-acceptance memo stating the reasons for rejection.

Q6.) Describe the form 26 AS and AIS ?

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ANS:
a.)What is Form 26AS?

Form 26AS is an Annual Tax Statement, specific to a Permanent Account Number

(PAN) furnished in accordance with erstwhile Section 203AA read with second
provision to section 206C(5) of the Income Tax Act, 1961 (hereinafter referred to as the
‘IT Act’) and erstwhile Rule 31AB of Income Tax Rules, 1962 (hereinafter referred to as
the ‘IT Rules’).

In accordance with the provisions of the IT Act, a person (deductor) who is liable to
make payment for certain specified transactions such as salary, interest, commission,
rent, fees for professional services and many more, to any other person (deductee) is
supposed to deduct tax at source (TDS) and remit the same into the account of the
Central Government. Similarly, tax is collected at source (TCS) by the seller (collector)
from the buyer (collectee) at the time of selling certain prescribed goods.

In 2012, the Income Tax (IT) Department launched TRACES (TDS Reconciliation,
Accounting and Correction Enabling System) to provide an integrated one-stop platform
for the stakeholders to facilitate the services related to TDS and TCS operations. The
deductee/collectee from whose income tax has been deducted/collected at source would
be entitled to get a credit of the amount so deducted/collected on the basis of Form 26AS
or the TDS/TCS certificate issued by the deductor/collector. Thus, the TRACES facility
provided the taxpayers to view and download their Form 26AS.

It is pertinent to note that with the introduction of AIS vide Section 285BB, Section
203AA and Rule 31AB pertaining to Form 26AS have been withdrawn. However, the
said functionality of Form 26AS is still available on the Income tax portal. 

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b.) What is Form ASI?

Annual Information Statement (AIS) is comprehensive view of information for a

taxpayer displayed in Form 26AS. Taxpayer can provide feedback on
information displayed in AIS. AIS shows both reported value and modified
value (i.e. value after considering taxpayer feedback) under each section (i.e.
TDS, SFT, Other information). 

The objectives of AIS are:

 Display complete information to the taxpayer with a facility to capture
online feedback
 Promote voluntary compliance and enable seamless prefilling of return
 Deter non-compliance

Q7.) Discuss the government initative regarding E-

filing of returns ?
ANS:

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 Over the past few years, the government has taken various steps to improve the
taxpayers' experience by reducing physical interaction of the tax officers and
taxpayers and by making available various functionalities online. Some of these
initiatives include, the facility to e-file income tax return (ITR), e-payment of
taxes, ECS facility to deposit tax refunds directly in taxpayers' bank accounts, and
e-filing of TDS returns.

These measures are now bearing fruit for the government. The Economic Survey
of 2018-19 highlighted that with the revenue department using the latest
technology and reducing manual intervention (to improve the taxpayers'
experience) has helped the government improve tax collections.

The year 2019, too, saw the government introducing various taxpayer friendly
measures. Here is a look at some of the important steps introduced this year by the
income tax department to make the life of the average taxpayer easier while
interacting with the department.

 Launch of e-Assessment Scheme

The department has rolled out faceless e-assessment scheme with the intention to
eliminate personal interaction between a taxpayer and tax officers. This scheme is
a 'paradigm shift' in the assessment procedure which completely eliminates human
interaction during tax assessment. The replies to the tax notices can be prepared
and submitted online without visiting the tax office. This step definitely improves
taxpayer's ease and convenience.

The Central Board of Direct Taxes (CBDT) has made it mandatory for tax officers
to take recourse of e-communications for all limited and complete scrutiny cases.
Earlier, the e-assessment was carried by the Assessing Officer but now the role of
Assessing Officer shall be limited to only imposition of penalty, collection and
recovery of demand, rectification of mistake, etc., and e-assessment shall be purely
carried out by the 'National e-Assessment Centres (NeAC)'.

 Facility to verify authenticity of tax notices

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 To safeguard taxpayers from phishing emails and fake tax notices, the CBDT has
made it mandatory for the tax authorities to quote Document Identification Number
(DIN) in all the correspondence issued by them. Tax officers have been instructed
that no communication would be issued manually without DIN except only if it is
in specified exceptional circumstances. Any communication issued manually under
exceptional circumstances Any communication issued manually under exceptional
circumstances would have to be uploaded and regularised on the system's portal
within 15 days of its issuance.

Taxpayers can verify the authenticity of all such communications and notices from
the e-filing portal by just entering the DIN. Any communication from the income
tax department without a computer generated DIN will be treated as invalid and
shall be non-est in law or deemed to be as if it has never been issued.

 Allotment of e-PAN using Aadhaar card

The income tax department launched a pilot project to provide an 'instant' Aadhaar-
based PAN allotment service for individuals seeking to obtain a unique identity for
the first time. However, only a Beta version of this facility was launched for a
limited period. The taxpayers were issued PAN immediately and free-of-cost using
this facility.

This facility was provided only to the applicants holding a valid Aadhaar number.
During the pilot version of this facility, the department issued more than 62,000
ePANs over a span of eight days. The department is now planning to launch a full-
scale production version of this facility.

 PAN-Aadhaar interchangeability
With effect from 1 September, 2019, the Aadhaar number can be used
interchangeably in place of PAN. Taxpayers can now quote Aadhaar number in
lieu of PAN in more than 100 forms. This option will benefit small taxpayers and
senior citizens who do not have PAN but their income comes within the ambit of
TDS. They can now file Form 15G/15H using their Aadhaar number.

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 Robust e-filing platform
The income tax department witnessed a substantial jump in the e-filing of ITRs
with a record breaking filing of almost 5 million returns in a single day on 31
August, 2019. Peak filing rate per second was at 196 ITRs and peak filing rate per
minute was at 7,447 ITRs while peak filing rate per hour was at 387,571 ITRs.

The e-filing website was working smoothly during the entire tax filing season in
the year 2019. This tax filing season, the tax department has also launched a lighter
version of the e-filing portal, called 'e-Filing Lite'. The purpose of this portal was
to reduce traffic on the main portal to make tax filing process smooth for
taxpayers.

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