with ITR filing deadline With just a day away (July 31) and the government indicating no extension, taxpayers are worried. To reduce some confusion, Income tax The department has released the top ten frequently asked questions about submission income tax return,

Question 1. Self-assessment tax paid but not reflecting in the details already filled?

Solution: As per normal procedure, different banks take 3 to 4 days to provide the information to the department. After that, it gets prefilled in the tax-return/pre-filled JSON. The taxpayer can choose to wait for the required period of time to automatically reflect the details of the taxes paid in the ITR. Alternatively, in cases where the taxpayer has already filled additional details in addition to the ones already filled, such payment details can be entered manually after clicking on the ‘Add Details’ link for Advance Tax. Is. ,

Question 2. How to pre-validate bank account and select bank for refund?

Solution: Taxpayer has to add a bank account that requires refund as per the steps given below: Go to Profile>> My Bank Account>> Add Bank Account>> Provide and validate correct bank details. The request for verification will be sent to the concerned bank or NPCI. After the verification is successful, the taxpayer can nominate the bank account for the refund. Note: While filing ITR, if the user has a bank account with ‘Validation in progress’ status, he can be enrolled for refund and ITR can be filed without waiting for confirmation. However, the refund, if any, will be credited only after verification is done by the bank.

Question 3: While trying to file ITR-7 claiming exemption under sub-section given below, I am not able to find the relevant dropdown in ITR 7 utility. What should I do in this regard?

section 10(20); section 10 (23AA); Section 10 (23AAB); Section 10 (23BB); Section 10 (23BBA); Section 10 (23BBC); Section 10(23BBE); Section 10(23BBG); Section 10 (23BBH); section 10(23C)(i); section 10(23C)(ii); section 10(23C)(iii); section 10(23C)(iiia); Section 10(23C)(iiiAA); Section 10(23C)(iiiaaa); Section 10(23C)(iiiaaaa); section 10(25)(i); section 10(25)(ii); section 10(25)(iii); section 10(25)(iv); section 10(25)(v); section 10 (25A); Section 10 (26AAB); section 10 (26B); Section 10 (26BB); Section 10 (26BBB); Section 10(44)

Solution: Individuals claiming exemption in any of the above sub-sections are not required to file ITR-7, they can use any other ITR type as appropriate for filing the return.

Question 4: How to do e-verify through net banking?

Solution: In order to do e-Verification through Net Banking, the user needs to log in to the e-Filing account through Net Banking account, given below are the steps:

• On the “Login” page, under “Other ways to access your account”, click on the link “Net Banking”.

• Select the bank and login to the net banking website using your net banking credentials.

• Locate the Income Tax e-Filing tab on the Bank’s website. (Note: This varies from bank to bank.)

• Click on the link “Login in Income Tax e-Filing” on the Bank’s website.

• You will be redirected directly to the e-filing dashboard.

• Click on the link “e-Verified Return” under e-File>Income Tax Return.

• For e-Verification click on “e-Verification” button in front of the return.

• You will be navigated to the “Success” page and the return will be verified successfully

Question 5: Difference between income as shown in AIS and 26AS?

Solution: The income reflected in AIS and 26AS is based on information received from various sources and tax compliance done by various stakeholders. These are made available to the taxpayer for reference purpose. The taxpayer should check his book of records as per the information available with him and provide the information in the return. If there is a difference between TDS/TCS or tax paid in Form 26AS and TDS/TCS or tax paid as provided in AIS, the taxpayer can rely on the TDS/Tax payment information provided in 26AS for the purpose of filing tax return. could. and for computing prepaid taxes.

Question 6: How to register for legal heir/documents required?

Solution: Steps to Register as Legal Heir: Log in to the e-Filing Portal >> Authorized Partner >> Register as Representative Assessee >> Let’s Get Started >> Create New Request >> Select Category of Assessee’ Deceased (Legal Heir)’ >> Enter Required Details >> Upload Mandatory Attachments and Click on Continue.

Documents to be uploaded:

• Copy of PAN of the deceased

• Copy of legal heir proof as per norms (any of the below)

Legal heir certificate issued by a court of law.

Legal heir certificate issued by local revenue authorities.

Certificate of surviving family members issued by the local revenue authorities.

Registered Will.

– Family pension certificate issued by the state/central government

Letter issued by a banking or financial institution with seal and signature on their letter head mentioning the details of the nominee or joint account holder in the account of the deceased at the time of death.

• Copy of death certificate issued by Municipal Authority or Corporation or Registrar of Deaths

• Copy of the order passed in the name of the deceased, if applicable

• Copy of indemnity letter (optional)

“If the document is a local language, please provide the Hindi/English translation of the document duly notarized along with a copy of the original document”

Question 7: How to reset password without e-filing/Aadhaar OTP?

Solution: To reset password without e-filing OTP (if registered mobile is changed)/Aadhaar OTP (if mobile is not linked with Aadhaar or Aadhaar is not linked with PAN), user can reset password using valid DSC. or login directly to the e-filing account through Internet Banking. The DSC should be linked to the PAN of the taxpayer and the user can reset the password even if the DSC is not registered on the portal.

If all these options do not work or are not available, the taxpayer can send the request to [email protected] by attaching and sharing the following details with the request email: • Scanned copy of the PAN of the taxpayer; And

• Scanned PDF copy of Identity Proof (eg Passport/Voter ID/Driving License/Aadhaar Card/Bank Passbook with Photo); And

• Scanned PDF copy of Address Proof (eg Passport/Voter Identity Card/Driving License/Aadhar Card/Bank Passbook with Photo); And

• Letter in writing, requesting to reset the password giving valid reason

Note 1: Please attach the documents in .zip format only, otherwise your request will not be processed.

Note 2: All the documents to be self-attested by the user.

Note 3: The request for password reset should be generated from the email ID of the PAN holder as registered in the filing profile or from the existing mail of the taxpayer.

Note 4: At least 1 working day may be required to process such requests.

After verification of documents, reset password link will be shared through the email id from which the request is received.

Q8: How to claim certain deductions like 80TTA when the tab is not visible?

Solution: In ITR 1 & 4, deduction u/s 80TTA or other deduction can be entered in Total Deduction tab (click on View all deduction) and deduction in other ITRs Part-B, Part-C under Schedule VI Can be entered in -A. and part ca and d.

Question 9: How to file return through offline utility?

Solution: Complete details have been provided in the User Manual to help the taxpayers to file Income Tax Returns through offline utility. For detailed instructions refer the following link: Offline Utilization User Manual for ITR | Income tax department.

Q10: How to select/change tax regimes?

Answer: If the taxpayer is filing ITR-3 or ITR-4 then:

(i) the taxpayer has filed Form 10-IE in the previous year or He had already opted for the new tax regime while filing ITR applicable for 2021-22 and wants to continue it for the year 2022-23 as well. In such a case, the taxpayer is not required to file Form 10-IE again this year. Taxpayer can refer to Form 10-IE AK filed last year. Number and date of filing of return in assessment year 2022-23

(ii) If the taxpayer is ‘opting in’ the 115BAC tax regime for the first time in AY 2022-23, the taxpayer having business income is required to file Form 10-IE and Ack. The number and date of filing needs to be mentioned by selecting the option ‘Opting in Now’ in ITR-3/4.

Change in tax regime: If the taxpayer had already opted for the new tax regime last year and filed Form 10-IE for the assessment year 2021-22 and the taxpayer wants to opt out of the new tax regime for the year 2022-23 , then he has to file Form 10. -IE to opt out of the new regime this year and refer to the filing Form 10-IE AK. Number and date of filing in ITR-3/4.

(Please note that Form 10-IE is not required to be filed for claiming 115BAC if the taxpayer is filing returns in ITR-1 and 2. The taxpayer can select the applicable option within the ITR and the prescribed can file within the date.)

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