The Taxpayer can submit the response online to the outstanding demand by either choosing to ‘Agree’ or ‘Disagree’ with the demand.

Perform the following steps for Responding to the Outstanding Demand.

  1. Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Go to the ‘e-File’ menu and Click ‘Response to Outstanding Demand’
  3. Click the hyperlink ‘Submit’ located under ‘Response’ column (To respond for the Outstanding Demand)
  4. Choose any one of the listed responses.
    • Demand is correct
    • Demand is partially correct
    • Disagree with demand
    • Demand is not correct but agree for adjustment
    • On choosing ‘Demand is correct’, click on ‘Submit’ button to ‘Confirm’ and complete the response submission process.
      Note:
      • If you confirm ‘Demand is correct’ then you cannot disagree with the demand again.
      • If any refund is due, the refund will be adjusted against the outstanding demand.
      • The taxpayer can pay the demand by clicking the link under ‘Pay Tax’ option.
    • On choosing ‘Demand is partially correct’, Enter the ‘Amount which is correct’ and the ‘Amount which is incorrect’ will be auto filled. Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and ‘Submit’ the response.
    • On choosing ‘Disagree with demand’, Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and ‘Submit’ the response.
    • On choosing ‘Demand is not correct but agree for adjustment’, Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and ‘Submit’ the response.
      • List of Reasons and the additional details required on selecting each reasons.
      ReasonsAdditional Details RequiredDemand paid and Challan has CINBSR CodeDate of paymentSerial NumberAmountRemarksDemand paid and Challan has no CINDate of paymentAmountRemarksUpload copy of ChallanDemand already reduced by rectification / Revision/ Appellate OrderDate of OrderDemand after rectification/ revision/AppealDetails of AOUpload Rectification / revision/ Giving appeal effect order passed by AODemand already reduced by Appellate Order but appeal effect to be givenDate of OrderOrder passed byReference Number of OrderAppeal has been filed – Stay petition filedDate of filing of appealAppeal Pending withStay petition filed withAppeal has been filed – Stay grantedDate of filing of appealAppeal Pending withStay granted byUpload copy of StayAppeal has been filed – Instalment grantedDate of filing of appealAppeal Pending withInstalment granted byUpload copy of instalment orderRectification / Revised Return filed at CPCFiling Typee-Filed Acknowledgement Number.RemarksUpload Challan CopyUpload TDS CertificateUpload Letter requesting for rectificationUpload Indemnity BondRectification filed with AODate of applicationRemarksOthersOthers
  5. A success message along with Transaction ID is displayed on successful submission of the response.
    Note :
    • To View the submitted response go to ‘e-File’ > ‘Response to Outstanding Demand’ and click on the ‘View’ link under the ‘Response’ column and in the new page click on the ‘Transaction Id’ hyperlink.
    • For the demand which is shown to be uploaded by AO, then the rectification right is with Assessing Officer and for the demand against which there is no ‘Submit’ response available is already confirmed by the Assessing Officer. Kindly contact your jurisdictional Assessing Officer for clarification. ​

Go to https://incometaxindiaefiling.gov.in​ ​​​​

e-Filing of ITR

The user can file the Income Tax Return (ITR) in two ways:

1. Offline: Download the applicable ITR, fill the form offline, save the generated XML file and then upload it.

To e-File the ITR using the upload XML method, the user must download either of the following ITR utility:

  • Excel Utility
  • Java Utility

Perform the following steps to download the Java Utility or Excel Utility, then to generate and Upload the XML:

  1. Go to the Income Tax e-Filing portal www.incometaxindiaefiling.gov.in
  2. Download the Appropriate ITR utility under ‘Downloads > IT Return Preparation Software’.
  3. Extract the downloaded utility ZIP file and Open the Utility from the extracted folder. (For more information and prerequisites, refer the ‘Read me’ document).
    Note : System Requirements
    Excel Utilities: Macro enabled MS-Office Excel version 2007/2010/2013 on Microsoft Windows 7 / 8 /10 with .Net Framework (3.5 & above)
    Java Utilities: Microsoft Windows 7/8/10, Linux and Mac OS 10.x with JRE (Java Runtime Environment) Version 8 with latest updates.
    To Enable Macros in Excel Go to > File > Options > Trust Centre > Trust Centre Settings > Macro Settings > Enable All Macro > Click ‘OK’ button twice to save these settings.
  4. Fill the applicable and mandatory fields of the ITR form.
    Note :
    Pre-filled XML can be downloaded post login to the e-Filing portal from ‘My Account > Download Pre-Filled XML’ and can be imported to the utility for prefilling the personal and other available details.
  5. Validate all the tabs of the ITR form and Calculate the Tax.
  6. Generate and Save the XML.
  7. Login to e-Filing portal by entering user ID (PAN), Password, Captcha code and click ‘Login’.
  8. Click on the ‘e-File’ menu and click ‘Income Tax Return’ link.
  9. On Income Tax Return Page:
    • PAN will be auto-populated
    • Select ‘Assessment Year’
    • Select ‘ITR form Number’
    • Select ‘Filing Type’ as ‘Original/Revised Return’
    • Select ‘Submission Mode’ as ‘Upload XML’
  10. Choose any one of the following option to verify the Income Tax Return:
    • Digital Signature Certificate (DSC).
    • Aadhaar OTP.
    • EVC using Prevalidated Bank Account Details.
    • EVC using Prevalidated Demat Account Details.
    • Already generated EVC through My Account  Generate EVC Option or Bank ATM. Validity of such EVC is 72 hours from the time of generation.
    • I would like to e-Verify later. Please remind me.
    • I don’t want to e-verify this Income Tax Return and would like to send signed ITR-V through normal or speed post to “Centralized Processing Center, Income Tax Department, Bengaluru – 560500”
  11. Click ‘Continue’
  12. Attach the ITR XML file.
    On choosing,
    • DSC as verification option, Attach the signature file generated from DSC management utility.
    • Aadhaar OTP as verification option, Enter the Aadhaar OTP received in the mobile number registered with UIDAI.
    • EVC through Bank account, Demat account or Bank ATM as verification option, Enter the EVC received in the mobile number registered with Bank or Demat Account respectively.
    • Other two verification options, the ITR will be submitted but the process of filing the ITRs is not complete until it is verified. The submitted ITR should be e-Verified later by using ‘My Account > e-Verify Return’ option or the signed ITR-V should be sent to CPC, Bengaluru.
  13. Submit the ITR.
  14. To view the uploaded ITRs

2. Online: Enter the relevant data directly online at e-filing portal and submit it. Taxpayer can file ITR 1 and ITR 4 online.

  1. Go to the Income Tax e-Filing portal, www.incometaxindiaefiling.gov.in
  2. Login to e-Filing portal by entering user ID (PAN), Password, Captcha code and click ‘Login’.
  3. Click on the ‘e-File’ menu and click ‘Income Tax Return’ link.
  4. On Income Tax Return Page:
    • PAN will be auto-populated
    • Select ‘Assessment Year’
    • Select ‘ITR Form Number’
    • Select ‘Filing Type’ as ‘Original/Revised Return’
    • Select ‘Submission Mode’ as ‘Prepare and Submit Online’
  5. Click on ‘Continue’
  6. Read the Instructions carefully and Fill all the applicable and mandatory fields of the Online ITR Form.Note :
    To avoid loss of data/rework due session time out, Click on ‘Save Draft’ button periodically to save the entered ITR details as a draft. The saved draft will be available for 30 days from the date of saving or till the date of filing the return or till there is no change in the XML schema of the notified ITR (Whichever is earlier).
  7. Choose the appropriate Verification option in the ‘Taxes Paid and Verification’ tab.
    Choose any one of the following option to verify the Income Tax Return:
    • I would like to e-Verify
    • I would like to e-Verify later within 120 days from date of filing.
    • I don’t want to e-Verify and would like to send signed ITR-V through normal or speed post to “Centralized Processing Center, Income Tax Department, Bengaluru – 560 500” within 120 days from date of filing.
    • Click on ‘Preview and Submit’ button, Verify all the data entered in the ITR.
    • ‘Submit’ the ITR.
    • On Choosing ‘I would like to e-Verify’ option, e-Verification can be done through any of the following methods by entering the EVC/OTP when asked for.
      • EVC generated through bank ATM or Generate EVC option under My Account
      • Aadhaar OTP
      • Prevalidated Bank Account
      • Prevalidated Demat Account
      Note
      On Choosing the other two verification options, the ITR will be submitted but the process of filing the ITRs is not complete until it is verified. The submitted ITR should be e-Verified later by using ‘My Account > e-Verify Return’ option or the signed ITR-V should be sent to CPC, Bengaluru.
    • The EVC/OTP should be entered within 60 seconds else, the Income Tax Return (ITR) will be auto-submitted. The submitted ITR should be verified later by using ‘My Account > e-Verify Return’ option or by sending signed ITR-V to CPC.
    • To view the uploaded ITRs ​​

Go to https://incometaxindiaefiling.gov.in

Prerequisite for Individual Users

Before taxpayers start registration, ensure the following details should be hand-in-hand.

  1. Valid PAN
  2. Valid Mobile Number
  3. Valid Current Address
  4. Valid Email Address, preferably your own

Registration Process

Perform the following steps to register as an ‘Individual User’:

  1. Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Click ‘Register Yourself’ button located at right side of the Home Page.
  3. Select the user type as ‘Individual’. Click Continue
  4. Provide the following basic details:
    • PAN
    • Surname, First Name and Middle Name
    • Date of birth
    • Residential Status
  5. Click ‘Continue’
  6. Fill in the following mandatory details:
    • Password Details
    • Contact Details
    • Current Address
    • Click ‘Submit’
  7. After registration,
    For Residents, a six digit OTP1 and OTP2 will be shared on your mobile number and email ID, specified at the time of registration.
    For Non-residents, OTP will be shared on your primary email ID, specified at the time of registration.
  8. Enter the correct OTP to complete the registration process

2) Prerequisite for HUF

The user must have the following mandatory details:

  1. Valid PAN Card
  2. Valid Mobile Number
  3. Valid Email Address, preferable belonging to KARTA*

*Karta means senior most male member in the family. He is the person who takes care of day to day expenses of the family looks after the family and protects the joint family properties. No outsider or stranger can become a Karta.

Registration Process

Perform the following steps to register as a ‘HUF User’:

  1. Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Click ‘Register Yourself’ button located at right side of the Home Page.
  3. Select the user type as ‘Hindu Undivided Family (HUF)’. Click Continue
  4. Provide PAN of the HUF*’, ‘Name of HUF*’, and ‘Date of Incorporation*
  5. Click ‘Continue’
  6. Fill in the following details:
    • Password Details
    • PAN Details of Karta
    • Contact Details of Karta
    • Address of HUF
    • Click ‘Submit’
  7. After registration,
    For Residents, a six digit OTP1 and OTP2 will be shared on your mobile number and email ID, specified at the time of registration.
    For Non-residents, OTP will be shared on your primary email ID, specified at the time of registration.
  8. Enter the correct OTP to complete the registration process

3) Other than Individual and HUF

The user must have the following mandatory details:

  1. Valid PAN Card
  2. Valid Mobile Number
  3. Valid Email Address, preferably belonging to Principal contact person

Registration Process

Perform the following steps to register as an ‘Other than Individual and HUF User’:

  1. Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Click ‘Register Yourself’ button located at right side of the Home Page.
  3. Select the ‘User Type’ as ‘Other than individual/HUF’ and select the ‘Sub-User type’ as per the PAN.
    • Company
    • Body of Individuals (BOI)
    • Local Authority
    • Firm
    • Trust
    • Association of Persons (AOP)
    • Artificial Juridical Person
    • Government
    • Click Continue
  4. Provide ‘PAN of the Organisation/Entity*’‘Organisation Name*’‘Date of Incorporation*’.
    In case of ‘Company’ user, select the ‘Type of company’
  5. Click ‘Continue’
  6. Fill in the following details:
    • Password Details
    • Personal Details of Principal Contact
    • Contact Details of Principal Contact
    • Address of Organisation/Entity
    • Click ‘Submit’
  7. After registration,
    For Residents, a six digit OTP1 and OTP2 will be shared on your mobile number and email ID, specified at the time of registration.
    For Non-residents, OTP will be shared on your primary email ID, specified at the time of registration.
  8. Enter the correct OTP to complete the registration process
  9. https://www.incometaxindia.gov.in/Pages/tax-services/registration-e-filing.aspx