Filing The Return Of Income - India Page 9
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15E-filing utility provided by the Income-tax Department
The Income-tax Department has provided free e-filing utility (i.e., software) to generate
e-return and furnishing the return electronically. The e-filing utility provided by the
Department is simple, easy to use and also contains instructions on how to use it. By
using the e-filing utility, the taxpayers can easily file their return of income. Utility can
be downloaded from
Benefits of e-filing the return of income
E-filing can be done from any place at any time and it saves time and efforts. It is simple,
easy and faster. The e-filed returns are generally processed faster as compared to returns
filed manually.
E-filing help desk of Income-tax Department
In case of queries on e-filing the return, the taxpayer can contact 1800 4250 0025.
Difference between e-filing and e-payment
E-payment is the process of electronic payment of tax (i.e., by net banking) and e-filing is
the process of electronically furnishing the return of income. Using the e-payment and e-
filing facility, the taxpayer can discharge his obligations of payment of tax and furnishing
the return of income easily and quickly.
Form 26AS
A taxpayer may pay tax in any of the following forms:
(1) Tax Deducted at Source (TDS)
(2) Tax Collected at Source (TCS)
(3) Advance tax or Self-assessment Tax or Payment of tax on regular assessment.
The Income-tax Department maintains the database of the total tax paid by the taxpayer
(i.e., tax credit in the account of a taxpayer). Form 26AS is an annual statement
maintained under Rule 31AB of the Income-tax Rules disclosing the details of tax credit
in the account of the taxpayer as per the database of Income-tax Department. In other
words, Form 26AS will reflect the details of tax credit appearing in the Permanent
Account Number of the taxpayer as per the database of the Income-tax Department. The
tax credit will cover TDS, TCS and tax paid by the taxpayer in other forms like advance
tax, Self-assessment tax, etc.
Income-tax Department will generally allow a taxpayer to claim the credit of taxes as
reflected in his Form 26AS.
Procedure to be followed in case of discrepancies in actual TDS and TDS credit as
per Form 26AS
Every person deducting tax at source has to furnish the details of tax deducted by him to
the Income-tax Department. The details will cover the name of the deductee, Permanent
Account Number of the deductee, amount of tax deducted, amount paid to the deductee,
date of payment of TDS to the credit of Government, etc. On the basis of the details of
[As amended by Finance Act, 2016]
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