Section 139D of the Income Tax Act, 1961, mandates electronic filing (e-filing) of income tax returns for specified taxpayers. This provision ensures digitization, efficiency, and transparency in tax compliance.
1. Who Must File Electronically?
E-filing is compulsory for:
- Individuals/HUFswith total income exceeding ₹5 lakh (or claiming refunds).
- All companies, LLPs, and firms(regardless of income).
- Taxpayers requiring audit(Section 44AB).
- Charitable trusts, political parties, and research institutions(ITR-7).
Exceptions:
- Super senior citizens (≥80 years) with income only from pension/savingscan file paper returns.
2. Key Features of E-Filing
(A) Mandatory Digital Processes
- Digital Signature (DSC)required for:
- Companies
- Tax audit cases (Section 44AB)
- Trusts filing ITR-7
- Aadhaar OTP/EVCfor individuals/HUFs.
(B) Pre-filled ITR Forms
- Auto-populated data from:
- Form 16/16A(TDS)
- AIS/26AS(income, investments, taxes)
- Capital gains(from brokers)
(C) Online Verification
- E-verification methods:
- Aadhaar OTP
- Electronic Verification Code (EVC)
- DSC (for companies/audit cases)
- Deadline: 120 daysfrom filing (else return invalid).
3. Penalties for Non-Compliance
- Late filing fee (Section 234F): ₹1,000–₹5,000.
- Defective return notice (Section 139(9)): If filed in wrong format.
- Best judgment assessment (Section 144): If unverified.
4. How to E-File?
- Log into incometax.gov.in
- Select “File Income Tax Return”→ Choose AY & ITR Form.
- Upload XML/JSONor use online utility.
- Pay tax(if applicable) via net banking/UPI.
- E-verifyvia Aadhaar OTP/DSC.
