Compliance Functionality for Citizens: Mandatory through E-Filing Portal Only

Filing of Income Tax Return

The ITD has released a list of nonfilers who have not filed ITRs. In this context, the ITD wants to set up a provision for the nonfilers to update the required data. This functionality in the e-filing portal will help the user to update the reason for nonfiling. The nonfiler will receive a notice from the ITD. This will contain the details of nonfiling and instructions on the various steps needed to address the issue will be communicated. Based on this notice, the taxpayer will log on to the e-filing portal and respond on the portal.

Return Information Mismatch

The ITD has introduced a new initiative called "e-Sahyog." This initiative is in line with the government's commitment to work in an e-environment and to e-enable public services for the benefit of the stakeholders, especially the citizens. This has been done with the aim to reduce compliance cost, especially for small taxpayers, and to reduce the need for the taxpayer to physically visit tax offices. It is a complete, end-to-end e-service using the e-filing portal. Related to this functionality, the taxpayer will be able to track his or her updated status on the e-filing portal.

Other Statutory Documents Mandatory to be Filed through E-Filing Portal Only

Certain other specified reports and notified documents related to deductions claimed by the taxpayers, international taxes are mandatory to be filed only electronically. These are

  • • Reports related to various deductions u/s 80 (Form No. 10CCB, 10CCBA, etc.)
  • • Form 3CA, 3CB, and 3CD—audit reports related to tax audit u/s 44AB
  • • Reports related to any remittance made to nonresidents or any international transactions
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