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Income Tax Filing

Explore all the details you need about Income Tax Filing, tailored for your needs.

Filing income tax returns (ITR) is a crucial duty of every taxpayer in India, ensuring adherence to the nation's tax regulations. It involves detailing all sources of income, deductions, and tax liabilities for a comprehensive report to the Income Tax Department. The last date to file your Income Tax Return for the Financial Year 2023-24 (Assessment Year 2024-25) without incurring a late fee is July 31, 2024.

Early ITR filing helps avoid errors and last-minute technical glitches, ensuring a smoother submission process.

At Solocorp, we streamline the ITR e-filing process, enabling you to submit your ITR returns online with ease. Our service simplifies each step, ensuring a faster, more efficient, and secure income tax e-filing experience.

With expert assistance available throughout the process, Solocorp ensures that your ITR e-filing is hassle-free, allowing you to fulfil your tax obligations effortlessly.

An Income Tax Return (ITR) is a form that taxpayers use to report their income details and tax payments to the income tax department. There are seven different ITR forms available for ITR e-filing: ITR 1 through ITR 7. The appropriate form for a taxpayer depends on various factors, including their sources of income, the total amount earned, and the type of taxpayer they are (such as individuals, Hindu Undivided Families (HUFs), companies, etc.). Each taxpayer must accurately complete and submit their income tax filing by a specified deadline to comply with tax laws.

Filing income tax returns is a crucial duty of every taxpayer in India, ensuring adherence to the nation's tax regulations.

It involves detailing all sources of income, deductions, and tax liabilities for a comprehensive report to the Income Tax Department.

There are seven different ITR forms available for ITR e-filing: ITR 1 through ITR 7, tailored to various categories of taxpayers and their specific sources of income.

Who Needs to eFile an Income Tax Return?

1

Salaried Individuals

If your total income before deductions under Sections 80C to 80U exceeds the basic exemption limit, you are mandated for income tax filing.

2

Firms

All corporate entities, including private limited companies, LLPs (Limited Liability Partnerships), and traditional partnerships, must file their ITR e-filing annually, regardless of profit or loss.

3

Directors and Partners

Individuals serving as directors in private limited companies or partners in LLPs are required to do income tax filing reflecting their income and financial activities within the company.

4

Dividend Earners

If you receive dividends from sources such as mutual funds, bonds, equities, fixed deposits, and interest, you need to complete the ITR e-filing to ensure that all sources of income are properly reported and taxed if applicable.

5

Charity and Religious Trusts

Income received from managing charity funds, religious trusts, or voluntary contributions also necessitates income tax e-filing to maintain transparency and adherence to tax laws.

6

Tax Refunds

Those eligible for tax refunds, including individuals and businesses, should complete income tax filing online to claim refunds on taxes previously overpaid.

7

NRIs and Tech Professionals

Non-resident Indians (NRIs) and technology professionals must complete income tax filing if their income derived from India surpasses the exemption limit or involves specific financial transactions.

Eligibility for Income Tax Filing

In India, the obligation to file ITR arises under certain conditions. One of the primary criteria is when your gross total income exceeds the basic exemption limits, which vary based on age. Additional conditions apply based on specific transactions or income thresholds.

Age-Based Exemption Limits

Individuals under 60 years: Rs 2.5 lakh, Individuals between 60 and 80 years: Rs 3.0 lakh, Individuals over 80 years: Rs 5.0 lakh.

High-Value Transactions

You are required to file if you have deposited Rs 1 crore or more in current bank accounts, Rs 50 lakh or more in savings accounts, spent over Rs 2 lakh on foreign travel, incurred electricity expenses exceeding Rs 1 lakh, or had TDS/TCS exceeding Rs 25,000 (Rs 50,000 for senior citizens).

Business Income

Mandatory if total sales, turnover, or gross receipts exceed Rs 60 lakh during the financial year.

Professional Income

Mandatory if gross receipts exceed Rs 10 lakh during the financial year.

Income Tax Return Forms in India

In India, the process of ITR e filing is streamlined through various forms, each designed to cater to different types of taxpayers. Here's a comprehensive overview of these income tax return forms:

1

ITR-1: SAHAJ

This Income tax return form is designed for individuals whose annual income from salary or pension is below Rs. Fifty lakhs who own just one house property.

2

ITR-2: Beyond Business

Ideal for Non-Resident Indians (NRIs), directors of companies, and shareholders of private companies. This ITR form is used if you have capital gains income or foreign income or own two or more house properties and if your income exceeds Rs. 50 lakhs.

3

ITR-3: Professionals and Proprietorships

This ITR form Suitable for professionals and individuals running a proprietorship business in India.

4

ITR-4: Presumptive Taxation Enrollees

This Income tax return form is for individuals opting for the presumptive taxation scheme, where business income is below Rs. 2 crores or professional income is below Rs. 50 lakhs.

5

ITR-5: Partnerships, LLPs, and More

This income tax form must be filed by partnership firms, Limited Liability Partnerships (LLPs), associations, and bodies of individuals.

6

ITR-6: Companies

This ITR e filing form is Applicable to companies that are registered in India.

7

ITR-7: Special Entities

This ITR e filing is Used by entities such as charitable/religious trusts, political parties, scientific research institutions, and colleges/universities.

Advantages of Income Tax e Filing

1

Legal Documentation

Your income tax filing or ITR serves as an official record of your income and taxes paid, acting as crucial proof for identity verification and income verification.

2

Claim Tax Benefits

Income tax e filing allows you to claim tax deductions and exemptions under various sections of the Income Tax Act, effectively reducing your tax liability.

3

Essential for Financial Transactions

ITRs are often required for loan applications, visa applications, and other major financial transactions to verify financial stability.

4

Avoid Penalties

Failing to file income tax returns can result in penalties and fines. Timely filing helps you avoid unnecessary costs.

5

Carry Forward Losses

If you incur financial losses, these can be carried forward to offset future profits. This benefit is available only if you file income tax returns.

6

Quick Loan and Card Approvals

Demonstrating a consistent tax record speeds up the approval process for loans and credit cards by showcasing financial reliability.

7

High-Value Investments and Transactions

For transactions like purchasing property or high-premium insurance, having a filed ITR is often mandatory.

8

Refund Claims

Income tax e filing is necessary to claim a refund if you have paid excess tax. The refund process is straightforward and swift in e-filing.

9

Compulsory If Meeting Certain Criteria

ITR filing becomes mandatory if criteria such as high electricity bills or foreign travel expenses are met, regardless of income level.

Documents Required for ITR e Filing

  • PAN (Permanent Account Number): Essential for every kind of financial transaction and tax-related activity.
  • Aadhaar (Linked to PAN): Required for verification and linking to your tax records.
  • Bank Account Details: Necessary to process any potential refunds or verify financial details.
  • Salary Slips: To verify your income from employment.
  • Rent Receipts: If you are claiming House Rent Allowance (HRA).
  • Form 16: Issued by your employer, detailing the tax deducted at source on your salary.
  • Form-16A: For TDS on income other than salary.
  • Form-16B: For TDS on the sale of the property.
  • Form-16C: For TDS on rent.
  • Form 26AS: Your tax credit statement showing all taxes deposited against your PAN.
  • Interest Certificates: From banks and post offices for savings accounts and fixed deposits.
  • Home Loan Details: If claiming deductions on home loan interest.
  • Proof of Tax-Saving Instruments: Includes life insurance, health insurance, PPF, NSC, ELSS mutual funds, etc.
  • Income from Capital Gains: Documents related to the sale of assets like stocks or property.
  • Rental Income: Lease agreements and rent receipts if you have rental property.
  • Foreign Income and Dividend Income Proofs: Documents verifying income from foreign sources and dividends.

Penalty for Late Filing Income Tax Returns

Filing your Income Tax Return (ITR) after the deadline can result in financial penalties and lost benefits. Key penalties include:

  • Interest

    Under Section 234A, you will incur an interest charge of 1% per month or part thereof on any unpaid tax amount if you miss the ITR filing deadline.

  • Late Fee

    As per Section 234F, a late filing fee of Rs. 5,000 is imposed for missing the last date to file ITR. For individuals with a total income below Rs. 5 lakh, the fee is reduced to Rs. 1,000.

  • Loss Adjustment

    Timely ITR filing allows carrying forward losses from investments or business activities to offset future income tax liabilities. Late filing forfeits this benefit.

Meeting the ITR filing deadline ensures compliance and maximizes financial benefits, avoiding unnecessary penalties and interest charges.

Procedure for eFiling of Income Tax Returns (ITR) in India

Income tax e-filing in India can be done through offline-to-online or entirely online methods. Here’s a detailed guide on how to file your ITR:

1

eFiling ITR Offline to Online Method

1. Download the Appropriate ITR Form: Visit the Income Tax Department website and download the correct ITR form (Excel or Java Utility) based on your income sources and category.2. Fill Out the Form Offline: Complete the form on your computer without requiring an internet connection.3. Save the Form in XML Format: Once completed, save the form as an XML file.4. Upload the XML File: Log in to the e-filing portal, navigate to the upload section, and submit the XML file.

2

eFiling ITR Online Method

1. Log in to the Portal: Visit the official e-filing website and log in using your credentials (PAN and password).2. Access e-Filing Services: Select 'File Income Tax Return' from the 'e-File' tab.3. Choose the Assessment Year and Filing Mode: Specify the Assessment Year and select 'Online' as the filing mode.4. Select Taxpayer Category: Indicate whether you are filing as an Individual, HUF, or other entity.5. Choose the Correct ITR Form: Based on your income, select the suggested ITR form.6. Reason for Filing: Specify the reason for filing, such as regular assessment or claiming a refund.7. Review Pre-Filled Information: Verify and edit pre-filled data from employers, banks, etc.8. Review and Confirm Details: Check all income, deductions, and tax liabilities.9. Make Tax Payment: Pay any tax dues via the e-payment gateway.10. e-Verify Your Return: Use methods like EVC, Aadhaar OTP, or sending a signed ITR-V to complete the process.

stepsToTakeIfMissedITRDeadline

Common Mistakes While e-Filing Income Tax

Your e-Filing of Income Tax Return (ITR) in India, several common mistakes can complicate the process or even lead to penalties. Being aware of these pitfalls can help ensure a smooth ITR e-filing experience:

Choosing the Wrong Tax Form

  • Different ITR forms cater to various income sources and taxpayer statuses. It's crucial to select the correct income tax return form based on your income types, as specified on the Income Tax Department's website.

Incorrect PAN or Personal Information

  • Errors in entering your PAN, name, address, or date of birth can lead to the rejection or delayed processing of your tax return.

Incorrect Bank Account Details

  • Providing wrong bank details can delay your ITR refund. Make sure to accurately enter your bank account number, IFSC code, and other relevant information.

Not Claiming All Eligible Deductions

  • Many taxpayers miss out on reducing their tax liabilities by not claiming all eligible deductions for savings, investments, and certain expenses allowed under The Income Tax Act 1961.

Failing to Disclose All Income Sources

  • All income earned during the year must be disclosed. Failure to report all income sources can lead to penalties and is considered tax evasion.

Not E-verifying the Return

  • After filing your ITR, it must be verified electronically within the prescribed time limit. An unverified return is treated as if it has not been filed at all.

Filing After the Deadline

  • Late submissions can incur penalties and fines. It's important to file your return before the due date to avoid these additional costs.

Omitting Capital Gains from Mutual Funds

  • Both long-term and short-term capital gains from mutual funds are taxable. Ensure these gains are reported correctly to avoid issues with the tax authorities.

Streamline ITR Filing with Solocorp

Solocorp makes e-filing your Income Tax Return (ITR) easy and stress-free. Our expert team provides guidance at every step of the filing process, ensuring that your returns are filed accurately and on time. We help you navigate the complexities of tax regulations, avoid penalties, and save on time and effort. With affordable ITR filing charges and a user-friendly platform, you can file your taxes efficiently before the July 31, 2024 deadline. Don’t wait until the last minute—secure your financial future today with Solocorp!

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Startup
Registrations
MCA Services
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Income Tax
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