This is second part of Frequently Asked Questions compiled by Income Tax Department on E-filingof Income Tax Returns
QUESTIONS RELATED TO DIGITAL SIGNATURE
Answer: A digital signature authenticates electronic documents in a similar manner a handwritten signature authenticates printed documents. This signature cannot be forged and it asserts that a named person wrote or otherwise agreed to the document to which the signature is attached. The recipient of a digitally signed message can verify that the message originated from the person whose signature is attached to the document and that the message has not been altered either intentionally or accidentally since it was signed.
Also, the signer of a document cannot later disown it by claiming that the signature was forged. In other words, digital signatures enable the “authentication” and “non-repudiation” of digital messages, assuring the recipient of a digital message of both the identity of the sender and the integrity of the message.
A digital signature is issued by a Certification Authority (CA) and is signed with the CA’s private key. A digital signature typically contains the: Owner’s public key, the Owner’s name, Expiration date of the public key, the Name of the issuer (the CA that issued the Digital ID), Serial number of the digital signature, and the digital signature of the issuer. Digital signatures deploy the Public Key Infrastructure (PKI) technology.
If you file electronically using digital signature you do not have to submit a physical copy of the return. Even if you do not have a digital signature, you can still e-File the returns. However, you must also physically submit the printed copy of the filled up Form along with the copy of the Provisional Acknowledgement Number of your e-Return.
Answer: India is one of the select band of nations that has the Digital Signature Legislation in place. This Act grants digital signatures that have been issued by a licensed Certifying Authority in India the same status as a physical signature. Digital signatures deploy the Public Key Infrastructure (PKI) technology.
Answer: For non-auditable cases, DSC is not mandatory. If the DSC is used while uploading the return, the return will be treated as legally filed immediately after uploading. However in case, an individual does not have a DSC, he/she can still file the return electronically, but, in this case, a signed copy of ITR-V has to be sent to ITD CPC, Bengaluru within stipulated time. After receiving the signed copy of ITR-V at ITD CPC, return will be treated as legally filed.
Answer: The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic form in order to ensure the security and authenticity of the documents filed electronically. Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. There are a total of seven Certification Agencies authorized by the CCA to issue the Digital Signature Certificates.
| Name of Certifying Agency | Website | Address |
|---|---|---|
| Customs & Central Excise | http://icert.gov.in/ | 5th Floor, Hotel Samrat, Kautilya Marg, Chanakya Puri, New Delhi 110021 |
| (n)Code Solutions Ltd., (A division of Gujarat Narmada Valley Fertilisers Company Ltd.) | http://www.ncodesolutions.com/ | (n)Code Solutions, (A division of GNFC Ltd.) 301, GNFC Infotower, S G Highway, Ahmedabad 380054.marketing@ncodesolutions.com+91 79 40007300 |
| e-Mudhra CA | http://www.e-mudhra.com/ | M/S 3i Infotech Consumer Services Ltd., 3rd Floor, Sai Arcade, Outer Ring Road,Devarabeesanahalli, Bangalore – 560036, Karnataka, India , Phone:+91 80 67821616 , Fax: +91 80 67175306 , Email:info@e-mudhra.com |
| Institute for Development & Research in Banking Technology (IDRBT) | http://idrbtca.org.in/ | IDRBT, Castle Hills, Road No.1, Masab Tank, Hyderabad, Andhra Pradesh 500 057 (India) |
| MTNL | http://www.mtnltrustline.com/ | 3rd Floor, Mahanagar Doorsanchar Sadan, 9, CGO Complex, Lodi Road, New Delhi 110003 |
| National Informatics Centre | http://www.nic.in/ | A Block CGO Complex, Lodhi Road,New Delhi 110 003 |
| Safescrypt | http://www.safescrypt.com/ | Safescrypt Ltd. II Floor, Tidel Park 4 Canal Bank Road Taramani, Chennai Tamilnadu 600113 |
| Tata Consultancy Services Ltd. | http://www.tcs-ca.tcs.co.in/ | Tata Consultancy Services Ltd. 11th Floor, Air India Building, Nariman Point, Mumbai 400 021 |
For further details, visit http://cca.gov.in/rw/pages/faqs.en.do#igetadigitalsignaturecertificate
Answer: A person who already has the specified class II or III DSC for any other applicationcan use the same for filing the Income tax return and is not required to obtain a fresh PAN embedded DSC. Fresh PAN embedded DSC is required in cases where the existing DSC has expired.
Answer: The Digital Signature certificates are typically issued with one year validity and two year validity. It includes the cost of medium (a USB token which is a one time cost), the cost of issuance of Digital Signature and the renewal cost after the period of validity. The issuance costs in respect of each Certification Agency vary and are market driven.
Answer: The website allows the assessee to use digital signature as an option. Therefore it is not possible to embed the digital signature feature in the software utility /form. However, the assessee can browse and attach the digital signature at the time of submission of the e-return at his option. Taxpayer has to first register its DSC on the e-filing website (in the My account menu option) after entering into the system using login id and password. Once DSC is registered, taxpayer has to use the same DSC while uploading the return on the e-filingwebsite.
Answer: DSC in USB tokens are also accepted.
Answer: DSC should be of Class II or III only, issued by CCA approved certifying agencies in India.
Answer: Kindly try again with the correct details. If the problem persists, send an email toefiling@incometaxindia.gov.in with the following details:
PAN
Name of the Assessess
pfx file
pfx password
Answer: Please do the following settings: Internet explorer-> Tools ->Internal Option -> Secutiry -> reset the setting to medium high, close and reopen the Internet Explorer.
QUESTIONS RELATED TO CPC
Answer: Your email id and mobile number in ITD database may not be available. The electronic communications are sent to the email mentioned in the return and also to mobile number as mentioned in the return. It may be the case that your tax practitioner might have registered your PAN and might be receiving communications from CPC on his email ID and Mobile. Kindly ensure that the tax practitioner provides your own mail id and mobile no. in the return. You are advised to enter your own valid email id as well as your mobile number and not that of your tax practitioner, if you want to receive all the communication sent by the ITD. Further, to know the present status of e-return as well as ITR-V, facility has been provided under the menu “My Account” in the ITD e-filing website.
Answer: If the Original Return has been rejected at CPC due to any reason :
- Case I : 120 days period (with extension, if any) has not elapsed – The assessee is required to send a signed copy of ITR-V again to “Income Tax Department – CPC, Post Bag No – 1, Electronic City Post Office, Bengaluru – 560100, Karnataka” within 120 days of uploading the return by ordinary post or speed post only.
- Case II : 120 days period (with extension, if any) has elapsed : The assessee is required to file a
- revised return, however, the revised return filed now will be treated as Original return.
Answer: These demands have been intimated by the Jurisdictional Assessing Officer to the CPC and accordingly refund has been adjusted by the CPC. You are advised to contact the jurisdictional Assessing Officer with all the documentary evidences to get the mistake rectified. The adjusted refund can be issued only by the Assessing Officer after verification of demand and taxes for the demand year. Do not approach the CPC for the same.
Answer: Kindly login and goto My Account – Rectification – Rectification Status to check the status of the rectification.
Answer: The password is a combination of PAN (in lower case) and DOB in ddmmyyyy format for e.g. for PAN : bcmps1106b and dob : 02/10/1980, the password should be entered as bcmps1106b02101980.
Answer: Assessee can withdraw rectification within 7 days of upload, if assessee has uploaded wrong rectification request.
Answer: Assessee needs to contact CPC in case of refund and intimation related matters.
Answer: The helpline numbers for CPC are : 1800-4252229 (Toll free) chargeable No.080-22546500.
Answer: All queries to CPC will be handled at the toll free number : 1800-4252229 or chargeable No.080-22546500.
Answer: If Toll free no. not connected from the abroad, Call chargable No.080-22546500.
Answer: Taxpayers can contact CPC from 8:00am to 8:00pm from Monday to Friday.
QUESTIONS RELATED TO ITR- V
Answer: Kindly enter the date as 01/01/0001.
Answer: The tax payer has to send the duly signed copy of ITR-V to &qout;Income Tax Department – CPC, Post Bag No – 1, Electronic City Post Office, Bengaluru – 560100, Karnataka&qout; within 120 days of uploading the return by ordinary post or speed post only.
Answer: Please refer to ITR-V Do’s and Don’ts as available on website.
Answer: The assessee is adviced to login to the website using his userid and password and then go to My Account – My Return to get a copy of the ITR-V for the relevant assessment year.
Answer: Yes, any number of ITR-Vs can be sent in one enveloped. Caution has to be maintained that the bar code printed in the ITR-V does not get folded.
Answer: The password is a combination of PAN (in lower case) and DOB in ddmmyyyy format for e.g. for PAN : bcmps1106b and dob : 02/10/1980, the password should be entered as bcmps1106b02101980.
source : gconnect.in
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