Frequently Asked Questions on E-filing of Income Tax Returns – Part II

This is second part of Frequently Asked Questions compiled by Income Tax Department on E-filing of Income Tax Returns

For Part-I of this FAQ click here

QUESTIONS RELATED TO DIGITAL SIGNATURE

[DDET 1. What is a 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.

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[DDET 2. How legal is a Digital signature?]

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.

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[DDET 3. If an individual does’t have a Digital Signature, does this mean he/she cannot file the return online?]

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.

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[DDET 4. How and where can I get a Digital Signature Certificate ( DSC)?]

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. [email protected] +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:[email protected]
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

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[DDET 5. Do I need a fresh digital signature, in case I already have one?]

Answer: A person who already has the specified class II or III DSC for any other application can 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.

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[DDET 6. How much does a DSC cost?]

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.

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[DDET 7. How can a DSC be attached with the return while uploading?]

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-filing website.

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[DDET 8. The Web site accepts DSC in the .pfx format. Other formats like .cer are not being accepted. Can USB token based DSC be used to file the return?]

Answer: DSC in USB tokens are also accepted.

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[DDET 9. It is not clear what class of DSC should be used while filing the return?]

Answer: DSC should be of Class II or III only, issued by CCA approved certifying agencies in India.

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[DDET 10. I am unable to register DSC in the ITD e-filing website?]

Answer: Kindly try again with the correct details. If the problem persists, send an email to [email protected] with the following details:

PAN

Name of the Assessess

pfx file

pfx password

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[DDET 11. When I upload my return with DSC, I get the error ‘fake path and can’t read the file’. Why is it so?]

Answer: Please do the following settings: Internet explorer-> Tools ->Internal Option -> Secutiry -> reset the setting to medium high, close and reopen the Internet Explorer.

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QUESTIONS RELATED TO CPC

[DDET 1. I am not receiving any communication from ITD CPC regarding receipt of ITR-V, Intimation u/s 143(1) or other communications. What should I do?]

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.

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[DDET 2. If the Original e-return is invalid because of non-receipt of ITR-V, can I file Original return once again?]

Answer: If the Original Return has been rejected at CPC due to any reason :

1. 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.
2. Case II : 120 days period (with extension, if any) has elapsed : The assessee is required to file a
3. revised return, however, the revised return filed now will be treated as Original return.

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[DDET 3. The Demand entries communicated by ITD CPC in my case are erroneous and ITD CPC has adjusted these demands against my refund. Whom to contact to clarify the correct position of demand?]

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.

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[DDET 4. If assesse does not receive any intimation from the CPC Bangalore u/s 148 or 153, then what is the procedure to contact CPC for refund without any reference no.?]

Answer: If assessee does not receive any intimation from the CPC Bangalore u/s 148 or 153, then assesse needs to dial toll free number 18004252229 or paid number 080-22546500 and after the call is connected- Press 9 to speak to CPC executive on the IVR response.

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[DDET 5. How can I see the rectification status?]

Answer: Kindly login and goto My Account – Rectification – Rectification Status to check the status of the rectification.

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[DDET 6. How can I open the rectification PDF, which is password protected?]

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.

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[DDET 7. If assessee has uploaded wrong rectification request, what is process of correction of rectification?]

Answer: Assessee can withdraw rectification within 7 days of upload, if assessee has uploaded wrong rectification request.

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[DDET 8. Under which conditions, assessee needs to contact CPC Bangalore?]

Answer: Assessee needs to contact CPC in case of refund and intimation related matters.

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[DDET 9. What is CPC help line number?]

Answer: The helpline numbers for CPC are : 1800-4252229 (Toll free) chargeable No.080-22546500.

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[DDET 10. Assessee wants to know email id for CPC?]

Answer: All queries to CPC will be handled at the toll free number : 1800-4252229 or chargeable No.080-22546500.

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[DDET 11. Assessee is not able to call on toll free number from abroad?]

Answer: If Toll free no. not connected from the abroad, Call chargable No.080-22546500.

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[DDET 12. What are the working hours of CPC?]

Answer: Taxpayers can contact CPC from 8:00am to 8:00pm from Monday to Friday.

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QUESTIONS RELATED TO ITR- V

[DDET 1. What date should be provided in case ‘Ancestral Date’ is written on PAN Card ?]

Answer: Kindly enter the date as 01/01/0001.

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[DDET 2. Can I send the ITR-V to CPC by Registered Post?]

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.

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[DDET 3. What are other formalities to be done after I print ITR-V?]

Answer: Please refer to ITR-V Do’s and Don’ts as available on website.

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[DDET 4. I have not received a copy of ITR-V in my mail id or the ITR-V received in my mail id is not opening, since it is a corrupt file. What should I do?]

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.

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[DDET 5. Can more than one ITR-V be sent in one envelope?]

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.

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[DDET 6. What is the password to open ITR-V?]

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.

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