Online Filing of ITR for FY 2023-24
Updated: Aug 2
You can file your ITR for FY 2023-24 through the Common Offline Utility provided by the Income Tax Department. The utility is available for ITR forms 1, 2, 3, and 4. You can download it from the website of the Income Tax Department. Version 1.1.2 was released on July 5, 2024. You can also file ITR online through the Income Tax e-Filing portal. Log in with your PAN, password, and captcha code. After logging in, click on the 'e-File' menu and select the link for 'Income Tax Return'.
Table of content
How to File Online ITR?
To file your Income Tax Return (ITR) online, follow these steps:
Visit the Official Website: Go to the official Income Tax e-Filing website.
Login: Click on the 'Login' button. Enter your PAN, password, and captcha code.
Navigate to ITR Filing: After logging in, go to the 'e-File' menu. Select the 'Income Tax Return' link.
Specify Assessment Year and Mode: Select 'AY 2023-24' as the Assessment Year. Choose 'Online' as the filing mode.
Select the Relevant ITR Form: Choose the appropriate ITR form based on your income source. Complete the required details.
Provide Bank Account Details: Enter your bank account details and any other required information.
Review and Submit: Review all entered details for accuracy. Click the 'Submit' button.
Acknowledge Receipt: Upon submission, you will receive an acknowledgment number. Download the acknowledgment form for your records.
Alternatively, you have the option to utilize the Common Offline Utility provided by the Income Tax Department for filing your ITR. Download the utility corresponding to your ITR form (ITR 1, ITR 2, ITR 3, or ITR 4) from the official Income Tax Department website. Ensure you have the latest version, released on October 18, 2023.
Importance of Online ITR Filing
Online filing of Income Tax Returns (ITR) holds several crucial advantages, emphasizing its importance in the contemporary tax landscape:
Facilitating Easy Loan Approval: When seeking loans like vehicle or home loans, presenting your Income Tax Return (ITR) can be advantageous. Major banks often mandate the submission of your tax returns as evidence of your income, a prerequisite for loan approval.
Securing Tax Refunds: In cases where Tax Deducted at Source (TDS) has been deducted from your income, even if your total taxable income falls below the basic exemption limit or there is no tax liability for the year, filing an Income Tax Return becomes essential to claim a refund of the TDS.
Validating Income and Address: Your Income Tax Return serves as a dual-purpose document as proof of your income and address.
Facilitating Swift Visa Processing: For visa applications, embassies and consultants typically require copies of your tax returns from the preceding years. Meeting this mandatory requirement by filing your ITR promptly is advisable.
Utilizing Loss Carry-Forward: By filing your return within the original due date, you have the opportunity to carry forward losses to subsequent years. This allows the offsetting of losses against future income, effectively reducing your tax liability. This benefit is not possible without the timely filing of an income tax return.
Preventing Penalties: Failure to file tax returns when required by the Income Tax Act can result in penalties imposed by tax officers, with the potential for fines of up to Rs. 5,000.
Meeting Insurance Requirements: To approve term insurance plans, insurance providers often request applicants to submit their Income Tax Return records as proof of annual income. The coverage amount is determined based on an individual's earnings, and presenting the ITR aids insurance providers in assessing a person's higher income level.
Reclaiming Excess Tax Payments: Even if your income falls below the taxable threshold, taxes may be deducted from sources such as your salary or fixed deposit. Filing an Income Tax Return allows individuals to claim a refund for the tax deducted at the source, facilitating the recovery of any excess tax payments.
Advantages of Filing Online ITR
Filing your Income Tax Return (ITR) online has several benefits. Here are some of the advantages of filing your ITR in a timely manner.
Convenience and Accessibility:
Anytime, Anywhere Access: Online platforms allow taxpayers to file their returns from the comfort of their homes or offices, eliminating the need for physical visits to tax offices.
24/7 Availability: Taxpayers can access the e-filing portal at any time, including weekends and holidays, providing flexibility in properly meeting ITR filing deadlines.
Prompt Processing:
Faster Processing: Online submissions are generally processed more quickly than paper filings. This can lead to faster refunds or acknowledgment of tax liabilities.
Accuracy and Error Reduction:
Built-in Validation: Online platforms often have built-in validation checks that can help reduce errors in the filing process, ensuring that the submitted information is accurate and in compliance with tax regulations.
Real-time Status Updates:
Instant Acknowledgment: Online filing provides immediate acknowledgment of the submitted returns. Taxpayers can track the status of their returns and receive confirmation of receipt of ITR payment.
Efficient Data Management:
Digital Records: Electronic filing creates a digital trail, making it easier for taxpayers to maintain and retrieve their financial records. This can be valuable for future ITR references or in case of audits.
Security Measures:
Secure Authentication: Online platforms incorporate secure login procedures, such as PAN and password authentication, ensuring the confidentiality of taxpayer information.
Encrypted Transmission: Information transmitted during the online filing process is often encrypted, adding an extra layer of security.
Availability of Online Resources:
Guidance and Support: Online platforms typically provide resources, FAQs, and helplines to assist taxpayers in understanding the filing process, making it more user-friendly and easy to use.
Automatic Calculation of Taxes:
In-built Calculators: Online filing systems often have calculators that automatically compute tax liabilities based on the information provided, minimizing the chances of computational errors.
Environmentally Friendly:
Paperless Approach: Online filing contributes to a reduction in paper usage, aligning with environmental conservation efforts.
Adherence to Regulatory Updates:
Timely Updates: Online platforms are regularly updated to incorporate changes in tax laws and regulations, ensuring that taxpayers are filing in compliance with the latest requirements.
Let us look into the steps to conduct online filing of ITR at the centre of offline ITR-1 and ITR-4 Excel utilities.
Visit the official website incometax.gov.in.
Access the "Login" section and provide your User ID (PAN/Aadhar/Other User ID) along with your password, then proceed by clicking "Continue".
Next, navigate to the "File Now" tab located beneath "File your return for the year ended on 31-Mar-2023".
Pick the assessment year as 2023-24 (Current A.Y) and select "Section 139(1) – Original Return" as the filing type. Additionally, indicate whether you fall under the category of being audited under section 44AB or a political party as per section 13A. Furthermore, select the appropriate ITR type, either ITR-1 or ITR-4, based on your circumstances, and click "Continue".
Post which, you will need to proceed to upload your ITR form, ensuring that it is in the .json file format. The Income Tax e-filing website permits the submission of filled ITR forms prepared using the offline Excel-based utility provided by the CBDT. You can acquire the offline utility for ITR from the income tax website.
Once the ITR form in .json format has been successfully uploaded, click on "Proceed to verification" to fulfil the remaining formalities for the ITR filing process.
Before we dive into the various components of online filing of ITR, let's explore the fundamental aspects of ITR.
Online filing of the Income Tax Return (ITR) is a vital part of the government's revenue generation system, embodying the essence of taxation. It encompasses the obligation for Indian citizens, organizations, and firms to declare their annual earnings, thereby subjecting them to the imposition of income tax in a given fiscal year. This tax liability extends to diverse sources of income, such as salaries, dividends, interest, capital gains, and other profits. To navigate the online filing of the ITR seamlessly, it is imperative to acquaint oneself with the diverse ITR forms intricately linked to the entire process. These forms, meticulously outlined by the esteemed Central Board of Direct Taxes (CBDT) on an annual basis, serve as indispensable guidelines for taxpayers to adhere to.
ITR-3 is designated for Hindu Undivided Families (HUFs) and individuals who derive income from a business or profession as sole proprietors.
ITR-5 applies to entities such as LLPs (Limited Liability Partnerships), firms, AOPs (Association of Persons), artificial juridical persons, BOIs (Body of Individuals), registered societies, private discretionary trusts, local authorities, and cooperative societies. However, individuals eligible for ITR-7 are not to employ this form for filing their income tax returns.
ITR-6 are attuned to companies that do not seek tax exemption under section 11.
ITR-7 is particularly prepared for individuals and companies obliged to file income tax returns under sections 139(4E), 139(4F), 139(4D), 139(4C), 139(4B), and 139(4A) of the Income Tax Act, 1961.
Eligibility to online filing of Income Tax Returns (ITR) encompasses a diverse range of individuals and entities, comprising those falling within specific criteria and obligations.
Individuals with an annual income of Rs. 5 Lakhs or more.
Residents of India who possess assets located outside the country.
Entities such as firms (subject to section 44AB guidelines), cooperative societies, BOIs, AOPs, artificial juridical persons, and local authorities (ITR 5).
Assesses are obligated to submit returns under section 139 (4B) (ITR 7).
Indian residents with signing authority over foreign accounts.
Individuals claiming relief under sections 90 or 90A, or deductions as per section 91.
All companies.
For submission, a comprehensive audit report is required under sections 10(23C) (via), 10(23C) (VI), 10(23C) (v), 10(23C) (IV), 10A, 12A (1) (b), 44AB, 80IA, 80IB, 80IC, 80ID, 80JJAA, 80LA, 92E, or 115JB. As per Section 11(2) (a), notice must be given to the assessing officer by the return filer.
What are the Eligibility Criteria for filing Online ITR?
The criteria for eligibility to file an Income Tax Return (ITR) online vary based on factors such as age, residential status, and total income. For the financial year 2023-24, individuals below 60 years of age had a basic exemption limit of Rs. 2.5 lakhs.
The Income Tax Department requires individuals to file a return if their income exceeds the basic exemption limit or if they fulfill specific criteria, such as spending more than Rs. 2 lakh on foreign travel, having electricity consumption of Rs. 1 lakh or more, or depositing an amount exceeding Rs. 1 crore in one or more current accounts in FY 2019-20 or later.
To file your ITR online, you have the option of using the Common Offline Utility provided by the Income Tax Department. Alternatively, you can opt for online filing by accessing the Income Tax e-Filing portal. To do so, log in to the portal using your PAN, password, and captcha code. Once logged in, navigate to the 'e-File' menu and select the 'Income Tax Return' link.
Choosing the Right ITR Form
Selecting the appropriate Income Tax Return (ITR) form is a critical step in the tax filing process. The suitability of ITR forms depends on factors such as the taxpayer's income sources, earnings amount, and taxpayer category (individuals, HUF, company, etc.). Currently, the Income Tax Department has introduced seven different forms, namely ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7.
Once you determine the appropriate ITR form, you can proceed to the official website of the Income Tax Department to download the utility for filing ITR 1, ITR 2, ITR 3, and ITR 4. Alternatively, you have the option to file your ITR online by visiting the Income Tax e-Filing portal. Log in to the portal using your PAN, password, and captcha code. Following a successful login, navigate to the 'e-File' menu and select the 'Income Tax Return' link.
What Documents are Required to Fill Online ITR?
To complete your online Income Tax Return (ITR) filing, ensure you have gathered the following documents before filing your ITR return:
PAN Card: Your PAN Card is a fundamental requirement for the income tax return filing process.
Form 16: Obtain Form 16 from your employer, as it includes details of your salary income and the tax deducted at source (TDS) from your salary.
Bank Account Details: Provide your bank account details to facilitate the receipt of any due refunds.
Form 26AS: Access Form 26AS from the Income Tax Department's website, as it serves as a summary of taxes deducted on your behalf, taxes paid by you, and details of tax refunds received in the financial year.
Investment Proofs: Furnish investment proofs for claiming deductions under various sections of the Income Tax Act, such as Section 80C, 80D, 80G, etc. These proofs may include documents like LIC premium receipts, PPF passbooks, and medical insurance premium receipts.
Other Income Proofs: Provide documentation for any other income earned during the financial year, such as rental income, interest income, capital gains, etc.
Aadhaar Card: Include your Aadhaar number when filing your ITR.
Challan of Advance Tax or Self-Assessment Tax (if paid during the year): If you have made any advance tax or self-assessment tax payments during the year, provide the relevant challan details.
Details of the Original Return (if filing a revised return): If you are submitting a revised return, furnish details of the original return.
Having these documents in order will streamline the ITR filing process and ensure accurate reporting of your financial information. Moreover, these key pointers will help you reap the most benefits out of your ITR filing process in the next financial year.
Leveraging Tax Deductions and Exemptions
Utilizing tax deductions and exemptions can effectively reduce your tax liability. Here are some of the standard tax deductions and exemptions available to salaried individuals in India:
House Rent Allowance (HRA): Salaried individuals residing in rented houses can claim HRA as a tax deduction. The deductible amount is the least of the following: a) Actual HRA received from the employer; b) Rent paid minus 10% of basic salary; c) 40% of basic salary (50% for metros).
Standard Deduction: In the financial year 2023-24, salaried taxpayers are entitled to a standard deduction of Rs. 50,000 under the new tax regime.
Leave Travel Allowance (LTA): LTA provides a tax exemption for travel expenses incurred during leaves, excluding costs for shopping, food, entertainment, etc.
Mobile Reimbursement: Employees can claim reimbursement for expenses incurred on mobile and telephone usage at their residence. The reimbursable amount is the lower of the actual bill amount paid or the amount specified in the salary package.
Books and Periodicals: Tax-free reimbursement is allowed for expenses incurred on books, newspapers, periodicals, journals, etc.
Section 80C Deductions: Section 80C is a widely used avenue for saving income tax. Individuals can claim a deduction of up to Rs. 1.5 lakhs by investing in various schemes such as the Public Provident Fund (PPF), Equity-Linked Savings Scheme (ELSS), National Savings Certificate (NSC), etc.
Section 80D Deductions: Individuals can claim a deduction of up to Rs. 25,000 for health insurance premiums paid for themselves, spouse, and dependent children. An additional deduction of up to Rs. 25,000 can be claimed for health insurance premiums paid for parents, with an increased limit of Rs. 50,000 if the parents are senior citizens.
Section 80E Deductions: Section 80E allows individuals to claim a deduction for interest paid on education loans taken for higher studies.
Section 80TTA Deductions: Section 80TTA enables individuals to claim a deduction of up to Rs. 10,000 on interest earned on savings bank accounts.
Section 80G Deductions: Section 80G permits individuals to claim a deduction for donations made to charitable organizations.
What are the common mistakes to avoid?
When filing your Income Tax Return (ITR), it's crucial to steer clear of mistakes that could result in penalties or the rejection of your return. Here are some common errors that you must avoid while filing your ITR-
Selecting the Wrong ITR Form: Choose the appropriate ITR form based on your income source and other relevant criteria to prevent the rejection of your return.
Inaccurate Personal or Correspondence Details: Provide correct details such as PAN, Aadhaar, and address. The Income Tax Department relies on these details for communication, and errors may lead to notices being sent to the wrong address.
Failure to Verify Form 26AS and AIS: Review your Form 26AS and Annual Information Statement (AIS) on the tax portal to ensure accuracy.
Omitting Reporting of All Income Sources: Report all taxable and tax-exempt income using the correct ITR form applicable to you.
Overlooking Deductions and Exemptions: Claim all eligible deductions and exemptions to maximize tax benefits.
Late Filing of the Return: File your ITR before the due date to avoid penalties.
Inadequate Record-Keeping: Maintain proper records of income sources, investments, and expenses for accurate reporting.
Failure to E-Verify the Return: E-verify your return within the stipulated time to complete the filing process.
Neglecting to Report Foreign Assets: Ensure the proper reporting of all foreign assets and income from foreign sources.
Neglecting to Report Exempt Income: Report all sources of exempt income to ensure comprehensive accounting of income sources and accurate reporting of your annual expenditures.
Tax Slabs for AY 2023-24
Pertaining to the individuals, whether they are residents or non-residents, who are below 60 years of age at any point during the previous year, the tax slabs are as follows:
The old tax regime features different income tax slabs and rates. Individuals with income up to ₹2,50,000 are exempt from tax. For income between ₹2,50,001 and ₹5,00,000, a 5% tax gets applied on the amount exceeding ₹2,50,000. In the income range of ₹5,00,001 to ₹10,00,000, a fixed amount of ₹12,500 gets levied along with a 20% tax on the income exceeding ₹5,00,000. For income above ₹10,00,000, a fixed amount of ₹1,12,500 gets charged plus a 30% tax on the income exceeding ₹10,00,000. These tax slabs ensure a progressive approach where individuals contribute proportionally based on their income levels.
New tax regime:
The income tax slabs under the current tax regime are structured as follows:
1) Up to ₹2,50,000: No tax is applicable.
2)₹2,50,001 to ₹5,00,000: 5% tax is applicable on the amount exceeding ₹2,50,000.
3) ₹5,00,001 to ₹7,50,000: ₹12,500 plus 10% tax is applicable on the amount exceeding ₹5,00,000.
4) ₹7,50,001 to ₹10,00,000: ₹37,500 plus 15% tax is applicable on the amount exceeding ₹7,50,000.
5) ₹10,00,001 to ₹12,50,000: ₹75,000 plus 20% tax is applicable on the amount exceeding ₹10,00,000.
6) ₹12,50,001 to ₹15,00,000: ₹1,25,000 plus 25% tax is applicable on the amount exceeding ₹12,50,000.
7) Above ₹15,00,000: ₹1,87,500 plus 30% tax is applicable on the amount exceeding ₹15,00,000.
Pertaining to the individuals who are residents or non-residents and fall between the age of 60 and 79 years at any point during the previous year, the tax slabs are as follows:
Old Tax Regime:
1) Up to ₹3,00,000: No tax is applicable.
2) ₹3,00,001 to ₹5,00,000: 5% tax is applicable on the amount exceeding ₹3,00,000.
3) ₹5,00,001 to ₹10,00,000: ₹10,000 plus 20% tax is applicable on the amount exceeding ₹5,00,000.
4) Above ₹10,00,000: ₹1,10,000 plus 30% tax is applicable on the amount exceeding ₹10,00,000.
New tax regime:
1) Up to ₹2,50,000: No tax is applicable.
2) ₹2,50,001 to ₹5,00,000: 5% tax is applicable on the amount exceeding ₹2,50,000.
3) ₹5,00,001 to ₹7,50,000: ₹12,500 plus 10% tax is applicable on the amount exceeding ₹5,00,000.
4) ₹7,50,001 to ₹10,00,000: ₹37,500 plus 15% tax is applicable on the amount exceeding ₹7,50,000.
5) ₹10,00,001 to ₹12,50,000: ₹75,000 plus 20% tax is applicable on the amount exceeding ₹10,00,000.
6) ₹12,50,001 to ₹15,00,000: ₹1,25,000 plus 25% tax is applicable on the amount exceeding ₹12,50,000.
7) Above ₹15,00,000: ₹1,87,500 plus 30% tax is applicable on the amount exceeding ₹15,00,000.
Pertaining to the individuals, whether they are residents or non-residents, who are 80 years of age or older at any time during the previous year, the tax slabs are as follows:
Under the old tax regime, the income tax slabs for individuals are structured as follows:
1) Up to ₹5,00,000: No tax is applicable.
2) ₹5,00,001 to ₹10,00,000: 20% tax is applicable on the amount exceeding ₹5,00,000.
3) Above ₹10,00,000: ₹1,00,000 plus 30% tax is applicable on the amount exceeding ₹10,00,000.
Under the new tax regime, individuals are subjected to different income tax slabs, promoting simplicity and transparency. Let's explore the tax slabs and rates:
1) Up to ₹2,50,000: No tax is applicable, providing a basic exemption.
2) ₹2,50,001 to ₹5,00,000: 5% tax is applied on the amount exceeding ₹2,50,000, encouraging a gradual contribution.
3) ₹5,00,001 to ₹7,50,000: ₹12,500 plus 10% tax is applied on the amount exceeding ₹5,00,000, ensuring a fair share.
4) ₹7,50,001 to ₹10,00,000: ₹37,500 plus 15% tax is applied on the amount exceeding ₹7,50,000, promoting a progressive approach.
5) ₹10,00,001 to ₹12,50,000: ₹5,000 plus 20% tax is applied on the amount exceeding ₹10,00,000, reflecting a higher contribution.
6) ₹12,50,001 to ₹15,00,000: ₹1,25,000 plus 25% tax is applied on the amount exceeding ₹12,50,000, with a higher tax rate for higher incomes.
7) Above ₹15,00,000: ₹1,87,500 plus 30% tax is applied on the amount exceeding ₹15,00,000, ensuring a significant contribution from higher income individuals.
Post-Filing Procedures and Tracking
After submitting your Income Tax Return (ITR), you can monitor its status by accessing the official Income Tax e-filing portal. Log in using your PAN, password, and captcha code, then click on the ‘View Returns/Forms’ link to track the progress of your return.
If there are any discrepancies or errors in your ITR, the Income Tax Department will issue a notice. To address the notice, visit the portal and navigate to the ‘Compliance’ tab. For those who have filed their ITR online, it is possible to check the refund status by visiting the ‘Refund/Demand Status’ link on the portal.
FAQs:
Q1 What documents are required to report salary income and claim deductions such as HRA and TDS?
When it comes to reporting salary income, certain documents and records need to be considered. These include rent receipts for claiming House Rent Allowance (HRA) deductions, pay slips that provide information on salary details, and Form 16, which is essential for claiming any applicable Tax Deducted at Source (TDS).
Q2 Could you talk about what information and details are required for reporting house property income, including rental income and deductions for home loans?
About reporting house property income, there are specific details and information that need to be provided. This includes the residential address of the property, credentials of co-owners along with their PAN credentials (if the amount exceeds INR 1,00,000 annually) and their respective shares, the interest paid on home loans (which may qualify for deductions up to INR 2,00,000), the date of completion for under-construction properties, and the name of the tenant along with the rental income for rented properties.
Q3 What types of income should be reported related to reporting other income, including interest from savings accounts, corporate bonds, tax savings bonds, and post office deposits?
Concerning reporting other income, some sources need to get accounted for. This includes reporting the interest earned from savings accounts, income from interest on corporate bonds and tax savings bonds, and the income earned from deposits in the post office.
Q4 What is the usefulness of carrying forward losses from sources like the stock market, mutual funds, properties, or businesses, and how can one utilize this option to reduce tax liability?
You can carry forward those losses to offset them against your income in the next year if you have experienced losses from various sources like stocks, mutual funds, properties, or businesses. This can effectively reduce the amount of tax you owe.
Q5 Could you specify the deadline for individuals with audit cases not involving transfer pricing for the financial year 2023-24?
To meet the deadline for filing Income Tax Returns (ITR) for the financial year 2023-24, individuals with audit cases not involving transfer pricing should submit their returns by October 31, 2023, utilizing the appropriate ITR form.
Q6 What makes filing income tax returns significant?
Filing income tax returns is crucial, as it ensures compliance with tax laws, aids in financial planning, and contributes to the country's revenue. It also facilitates loan approvals and serves as proof of income for various financial transactions.
Q7 What is an Income tax return?
An Income Tax Return is a form where taxpayers declare their income, deductions, and tax payments. It is submitted to the tax authorities, enabling the government to assess and collect taxes based on an individual's or entity's financial activity.
Q8 How can I save Income tax?
Utilize tax-saving instruments like investments in Provident Funds, Insurance, and Equity-linked Savings Schemes (ELSS). Take advantage of deductions available under sections like 80C, 80D, and 24(b) to reduce taxable income and save on taxes.
Q9 How to file income tax return online?
Visit the official Income Tax Department website or use authorized e-filing platforms. Register and log in, then fill in the required details accurately. Verify the information, submit the return, and e-verify through Aadhar OTP or other methods.
Q10 Which website should I use to file my ITR?
Use the official Income Tax Department website or authorized e-filing platforms to file your Income Tax Return. Ensure the platform is secure, user-friendly, and compliant with government regulations for a seamless and reliable filing experience.
Q11 Who should file an income tax return?
Individuals, including salaried employees, with income exceeding the exemption limit must file an Income Tax Return. Other cases include those with foreign assets, capital gains, or claiming treaty benefits.
Q12 How do I check my ITR status by PAN number?
Visit the official Income Tax Department website. Under the 'Quick Links' section, select 'ITR Status.' Enter your PAN and acknowledgment number to check the status of your filed Income Tax Return.
Q13 How do I check ITR notice?
Log in to the e-filing portal and go to the 'My Account' section. Click on 'View e-Filed Returns/Forms' and select 'Income Tax Returns.' Any notices related to your Income Tax Return will be available here.
Q14 What should I do if my ITR is not processed?
If your ITR is not processed, ensure all details are accurate and there are no errors. You may need to respond to any queries or notices from the tax department. Contact the helpline or visit the local income tax office for assistance.
Q15 How do I download an ITR document?
Log in to the e-filing portal, go to 'My Account,' and select 'View e-Filed Returns/Forms.' Click on the acknowledgment number to download your ITR document. Keep it safe for future reference and verification purposes.
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