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How to file income tax
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Under this system tax is deducted at the origin of the income. Tax is deducted by the payer and is remitted to the Government by the payer on behalf of the payee.
The provisions of deduction of tax at source are applicable to several payments such as salary, interest, commission, brokerage, professional fees, royalty, contract payments, etc.
In respect of payments to which the TDS provisions apply, the payer has to deduct tax at source on the payments made by him and he has to deposit the tax deducted by him to the credit of the Government.
PAN cannot be used for TAN, hence, the deductor has to obtain TAN, even if he holds PAN.
However, in case of TDS on purchase of land and building (as per section 194-IA), the deductor is not required to obtain TAN and can use PAN for remitting the TDS.
It is not affected by change of address or change of Assessing Officer etc.
However, any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income Tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.
A penalty of Rs. 10,000/- is liable to be imposed under Section 272B of the Income-tax Act, 1961 for having more than one PAN.
If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).
Return is to be filed only if you are liable to file return of income as under :
If the PAN card is lost and you don't remember your PAN, then in such a case, you can know you PAN by using the facility of "Know Your PAN" provided by the Income Tax Department. This facility can be availed of from the website of Income Tax Department - incometaxindia.gov.in
You can know your PAN online by providing the core details like Name, Father's Name and Date of Birth. After knowing the PAN you can apply for duplicate PAN card by submitting the "Request for new PAN Card or/ And Changes or Correction in PAN Data".

If you select the option of Answering secret question you have to follow the below steps:
If you select the option of Using OTP(PINs) you have to follow the below steps:
You have two options in this:

Centralized Processing Centre (CPC),
Income Tax Department,
Bengaluru- 560500
Karnataka
You can check the refund status by using the following link, giving the PAN number and relevant Assessment year: https://tin.tin.nsdl.com/oltas/refundstatuslogin.html
If the return has been e-verified then there is no need to send ITR V to CPC.
You can e-verify your return using any of the following options:
- EVC received in Registered Mobile number and e-mail; (Electronic Verification Code (EVC) is a 10 digit alphanumeric code which can be generated through e-Filing portal and is valid for 72 hours).
- Aadhaar OTP;
- Login to e-Filing through Net Banking;
- EVC-Through Bank Account Number;
- EVC-Through Demat Account Number;
- EVC-Through Bank ATM.

Option 1: “I already have an EVC to e-Verify my return”
Here in this option you will get three options:
Through Net Banking:
Through Bank Account Number:
Through Demat Account Number:
Advance tax is to be paid in different instalments. The due dates for payment of different instalments of advance tax are as follows:
Assessee |
By 15th June |
By 15thSeptember |
By 15th December |
By 15th March |
All assesses (except those who opted for presumptive taxation) |
Up to 15% of advance tax |
Up to 45% of advance tax |
Up to 75% of advance tax |
Up to 100% of advance tax |
Taxpayers who opted for presumptive taxation |
Nil |
Nil |
Nil |
Up to 100% of Advance tax |
Any other taxpayer can pay tax either by electronic mode or by physical mode by depositing the challan at the receiving bank.
Pay Tax online
Step 1:
Click on this link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp (Here you will be taken to government website)

Step 2:
Click on the CHALLAN NO./ ITNS 280
You will be displayed the following screen, fill in the details as required and click on proceed

After clicking on proceed verify the details as shown on the screen and fill in the details of taxes to be paid and proceed for payment
Step 4:
After payment download the challan (OR) make the print screen picture of challan details.
How to view form 26AS
Perform the following steps to view or download the form:
Step 1:
Logon to the 'e-Filing' Portal www.incometaxindiaefiling.gov.in
Step2:
Go to the 'My Account' menu located at upper-left side of the page ⇒ Click 'View Form 26 AS (Tax Credit)', User is redirected to TDS-CPC Portal
Step 3:
View the disclaimer ⇒ Click 'Confirm' ⇒ Agree the acceptance of usage ⇒ Click 'Proceed'
Step 4:
Click 'View Tax Credit (Form 26AS)'
Step 5:
Select the 'Assessment Year' and 'View type' (HTML or Text ).
Step 6:
For downloading PDF file, first view as HTML and then click on export to PDF.
Knowing Refund Status
Click on this link https://tin.tin.nsdl.com/oltas/refundstatuslogin.html, this will take you to NSDL website.
Step 2:
Enter your PAN; Select the Assessment Year for which you want to check the refund status and enter the text as shown in the image

Step 3:
If the refund is processed by the Assessing Officer the status of the refund will be shown, if the refund is not processed then this below screen will be displayed that means you have to wait for some more time.

How to e-Verify
If the return has been e-verified then there is no need to send ITR V to CPC.
You can e-verify your return using any of the following options:

After you click no the e-verify Return you will get four options:
Option 1: “I already have an EVC to e-Verify my return”
Here in this option you will get three options:
Through Net Banking:
Through Bank Account Number:
Through Demat Account Number:
File 26 QB (TDS on Sale of Property)
By clicking on the link, the below page will be displayed. Click on Form 26QB as highlighted in the image.
Link - https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp

STEP -2
By selecting the Form 26QB the following page will be displayed, fill all the mandatory fields and additional fields as required with help of hints given.




After filling all the details click on proceed, it will navigate to confirmation page. Once you had confirmed all the details 26QB will be generated and take print of the Form 26QB. Regarding mode of payment of taxes has been mentioned below.

Mode of Payment – There are two options available for payment
i) Payment through Net Banking – If you select payment through Net banking option at the time of payment, it will navigate to your respective banking site. The following is the list of banks accepted for Net Banking facility -

ii) Payment through Debit card - The following is the list of banks accepted for Debit card paymenet
List of Banks for Payment through Debit Card |
||||
1. HDFC Bank |
2. ICICI Bank |
3. Indian Bank |
4. Punjab National Bank |
5. State Bank of India |
OPTION 1 :- e-Payment of taxes by visiting any of the Bank - Take the Acknowledgment receipt to any of the authorized bank branches, Bank branches would use the URL for e-Tax payment on subsequent date to re-enter the required details as provided in the acknowledgment receipt. On completion of the above, the Bank will make the payment through its net banking facility and provide you the challan counterfoil as acknowledgment for payment of taxes.
OPTION 2 :- E-tax payment on Subsequent Date - In case you desire to make the payment through e-tax payment (net banking account) subsequently, you may access the link of ‘E-tax payment on subsequent date’ given below. For making the payment you have to give the details in your acknowledgment receipt.
Link - https://onlineservices.tin.egov-nsdl.com/etaxnew/PopServletOffline
File 26 QC (TDS on Rent of Property)
Applicability:
Individual or HUF who are not liable for tax audit under section 44AB.
Limit & Rate:
Rent of Rs. 50,000 for a month or part of the month @ 5%.
Note - This section does not applies to those rent which are covered under Section 194-I.
Highlights of Section 194-IB
No need to obtain TAN - Under this section, Tax payer need not to obtain TAN.
Deduction, once in a year - Under this section, Tax payer is required to deduct tax at source only once in a financial.
Time of deduction - The tax should be deducted at the time of credit or payment (whichever is earlier) of rent for the last month of the tax year or last month of tenancy if the property is vacated during the year, as applicable.
Example – Mr A is a tenant of a property for which he is paying rent of Rs.60,000/- per Month and Mr A is not liable to tax audit u/s 44AB. Mr A is residing in the same property for whole Financial year 2018-19(April’18 to March’19).
In the present case Mr A has to deduct TDS @ 5% while paying the rent for the month of March’19. The total amount of TDS to be deducted is Rs.7,20,000(60,000*12 = 7,20,000) X 5% is Rs.36,000/- .
If the Rent/Lease agreement has been completed in between the Financial year, TDS should be deducted in last month of tenancy if the property is vacated during the year.
Comparison between 194-IA & 194-IB
Basis |
194 - IA |
194 - IB |
Applicability |
i) Every person paying rent (except individual & HUF) ii) Individual & HUF if doing business and covered in tax audit |
Every Individual & HUF not covered in 194-I |
Limit |
Rs. 1,80,000 Per annum |
Rs. 50,000 per month or part of the month during financial year |
TDS Rate |
10 % |
5 % |
TAN requirement |
TAN is required |
TAN is not required, PAN is enough. |
By clicking on the link, the below page will be displayed. Click on Form 26QC as highlighted in the image.
Link - https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp

STEP -2
By selecting the Form 26QC the following page will be displayed, fill all the mandatory fields and additional fields as required with help of hints given.




After filling all the details click on proceed, it will navigate to confirmation page. Once you had confirmed all the details 26QC will be generated and take print of the Form 26QC. Regarding mode of payment of taxes has been mentioned below.

Mode of Payment – There are two options available for payment
i) Payment through Net Banking – If you select payment through Net banking option at the time of payment, it will navigate to your respective banking site. The following is the list of banks accepted for Net Banking facility -

ii) Payment through Debit card - The following is the list of banks accepted for Debit card paymenet
List of Banks for Payment through Debit Card |
||||
1. HDFC Bank |
2. ICICI Bank |
3. Indian Bank |
4. Punjab National Bank |
5. State Bank of India |
OPTION 1 :- e-Payment of taxes by visiting any of the Bank - Take the Acknowledgment receipt to any of the authorized bank branches, Bank branches would use the URL for e-Tax payment on subsequent date to re-enter the required details as provided in the acknowledgment receipt. On completion of the above, the Bank will make the payment through its net banking facility and provide you the challan counterfoil as acknowledgment for payment of taxes.
OPTION 2 :- E-tax payment on Subsequent Date - In case you desire to make the payment through e-tax payment (net banking account) subsequently, you may access the link of ‘E-tax payment on subsequent date’ given below. For making the payment you have to give the details in your acknowledgment receipt.
Link - https://onlineservices.tin.egov-nsdl.com/etaxnew/PopServletOffline
Who should mandatorily file their Income Tax Returns
Return is to be filed only if you are liable to file return of income as under :
What happens if we don't file the return within due date
Under this section, fee/penalty is levied if the Income-tax return is filed after the due date specified by the department. Earlier this penalty was levied by Assessing Officer at his discretion. But now, the same is payable before filing of Income-tax return.
Total Income
|
Return Filed
|
Fee/Penalty
|
Less than or
equal to Rs. 5,00,000 |
Return filed any time after due date |
Rs. 1,000 |
More than
Rs.5,00,000 |
Return filed on or before 31st December of
Assessment Year
|
Rs. 5,000 |
In any other case |
Rs. 10,000 |
Can you still file your Income Tax Return if there is any tax liability
If my income is below the taxable limits, can I still file my Tax Returns
Steps to link Aadhaar with PAN
How can I get pending refunds?
Step 2:Enter your PAN; Select the Assessment Year for which you want to check the refund status and enter the text as shown in the image

Step 3: If the refund is processed by the Assessing Officer the status of the refund will be shown, if the refund is not processed then this below screen will be displayed that means you have to wait for some more time.

I have recevied a defective Notice. What should I do?

Answering notices and intimations
Case Law: TATA AIG GENERAL INSURANCE PVT LTD Vs DCIT ITAT (Mumbai)- ITA No.968 (MUM)2015.
Assessment under section 143(1)
This is intimation from the CPC and is a computer generated statement. All the data available in the Income Tax Return is validated by CPC with reference to the data available in the records of the income tax department.
Scope of assessment under section 143(1)
Intimation under section 143(1) is like primary verification of the return of income filed. At this stage of verification detailed examination of the return of income is not carried out. At this stage, the total income or loss is computed after making the adjustments (if any). Some of the adjustments made can be for the following matters:-
In addition to above, a notice u/s 133C as inserted by the Finance (No.2) Act 2014 w.e.f 01/10/2014 can also be issued by the prescribed Income Tax authority for Return of Income filed for AY 2015-16 and onwards within a time period of 4 years or 6 years as prescribed u/s 153.
Every taxpayer has to furnish the details of his income to the Income-tax Department. These details are to be furnished by filing up his return of income. Once the return of income is filed up by the taxpayer, the next step is the processing of the return of income by the Income Tax Department. The Income Tax Department examines the return of income for its correctness. The process of examining the return of income by the Income Tax department is called as “Assessment”. Assessment also includes re-assessment and best judgment assessment under section 144.
Under the Income-tax Law, there are four major assessments given below:
The assessee having filed in the return the details of taxes paid, but failed to provide income details, the Income Tax Department deems the return as defective.
The assessee having claimed the tax deducted at source (TDS) as refund, failed to provide income details in the return. In such cases the return will be deemed to be defective.
The assessee having liability to pay taxes fails to pay the taxes in full before filing the return.
The Assessee who is required to maintain balance sheet and profit and loss statement as per the provisions of Income tax Act, 1961, but fails to provide such statements while preparing the income tax return.
When there is a mismatch of name in the return filed with the name as per PAN card.
In order to clear the defects in the original return filed i.e. in response to the notice sent by the department u/s 139(9), the assessee is required to file response within 15 days of the receipt of intimation or within such other time as extended by the AO on a written request filed for the same. For filing the response one should mention in the return the section under which the return is being filed and the communication reference number which is already there on the intimation given by the department.
How the scrutiny assessment can be made by the assessing officer (AO)?
For making the scrutiny assessment the AO has to issue a notice to the assessee (i.e., the tax payer) u/s 148 and assessee should be given an opportunity of being heard. The time-limit for issuance this notice u/s 148 is a period of 4 years from the end of the relevant assessment year. If the income escaped by the assessee is Rs. 1,00,000 or more and certain other conditions are satisfied, then notice can be issued upto 6 years from the end of the relevant assessment year.
In case the income which is escaped relates to any asset located outside India, notice can be issued upto 16 years from the end of the relevant assessment year.
Notice under section 148 can be issued by AO only after getting prior approval from the prescribed authority.
The objective of carrying out assessment under section 147 is to bring under the tax net any income which has escaped assessment in original assessment under sections 143(1), 143(3), 144 & 147 (as the case may be).
In the following cases, it will be considered as income having escaped assessment:
