Para 5 - Procedure for filing return on internet - Furnishing of Return of Income on Internet Scheme, 2004

Procedure for filing return on internet. 5. (1) The eligible person shall register himself on the website as designated by the e-Return Administrator for this purpose. On registration, the eligible person shall be allotted a user iden tification number and a password. (2) The eligible person shall, using his user identification number and password, log on to the designated website and prepare his return of income in the specified electronic format, using the authorised return preparation software provided on the web site. The eligible person shall also— (i) give particulars of the bank account in which he wishes to receive his refund, if any; and (ii) attach electronically the Tax Deduction at Source certifi cate, if any, duly signed digitally by the issuer. (3) The eligible person shall sign his return of income and its enclosures, using his digital signature. (4) The eligible person shall upload (submit) the return of income along with its enclosures and attachments as per instructions available on the website. (5) Before accepting the return so filed and issuing the acknowl edgement for accepting such return, automated validation checks as may be decided by the e-Return Administrator shall be carried out to ensure that the return so filed is a valid return. Such validation checks may include— (a) whether permanent account number has been correctly quoted; (b) whether the digital signatures have not been revoked or suspended and are valid at the time of receipt of the return; (c) whether the income shown in the Tax Deduction at Source (TDS) certificate has been correctly declared in the return; an (d) whether the credit for Tax Deduction at Source (TDS) has been correctly claimed in the return. (6) In case any validation checks fail, an appropriate error message will be generated and sent to the eligible person. The eligible person shall correct the data on the basis of the error message and resubmit the return of income as above. (7) On successful validation an on-line acknowledgement would be generated giving the acknowledgement number, date and time of filing the return of income, total income returned, and the particulars of the Assessing Officer. (8) Date of generation of on-line acknowledgement shall be deemed to be the date of filing of return of income.