ITR Filing for financial year 2021-22: Facing issues with e-verification, legal heir registration, check THESE FAQs by Income Tax Dept

New Delhi: The deadline to submit your income tax return for the fiscal year 2021–2022 is today, after which a late fee for submitting a delayed ITR will be assessed. In addition, the Centre has stated that they have no plans to extend the ITR filing deadline, therefore it would be wise for the taxpayer to file the return as soon as possible.

The income tax department has released the top ten frequently asked questions surrounding ITR filing in order to help clear up some of the confusion that people and taxpayers still have (FAQs). Read More: ITR Filing for financial year 2021-22: Will Income Tax Return filing due date be extended today?

E-verification

According to standard procedure, it takes 3–4 days for various banks to give the department information. After that, it is prefilled in the JSON for tax returns. The taxpayer can choose to wait the necessary amount of time for the ITR to automatically reflect the information of the taxes paid. Read More: ITR Filing for financial year 2021-22: Is ITR filing, July 31 a bank holiday? Know what it means

Alternatively, if the taxpayer has previously filled out more information beyond the pre-populated information, the additional information can be manually input after clicking the "Add Details" link for Advance Tax and Self Assessment Tax Payment details under Schedule "Taxes Paid."

2. How to pre-validate the bank account and select a bank for refund?

The taxpayer must follow the steps below to add a bank account to which a refund is needed: Browse to Profile. View My Bank Account Bank Account Add>> Give accurate bank information and validate. For validation, the request will be forwarded to the relevant bank or NPCI.

The taxpayer may designate the bank account for a refund when the validation is successful. Note: If a user's bank account has the status "Validation in Progress" while filing an ITR, that account may be designated for a refund without waiting for confirmation. However, the bank's confirmation process must be completed before the refund, if any, would be credited.

3: While trying to file the ITR-7 claiming exemption under below sub-sections, I am not able to find the relevant dropdown in ITR 7 utility. What should I do in this regard?

[Section 10(20); Section 10(23AA); Section 10(23AAB); Section 10(23BB); Section 10(23BBA); Section 10(23BBC); Section 10(23BBE); Section 10(23BBG); Section 10(23BBH); Section 10(23C)(i); Section 10(23C)(ii); Section 10(23C)(iii); Section 10(23C)(iiia); Section 10(23C)(iiiaa); Section 10(23C)(iiiaaa); Section 10(23C)(iiiaaaa); Section 10(25)(i); Section 10(25)(ii); Section 10(25)(iii); Section 10(25)(iv); Section 10(25)(v); Section 10(25A); Section 10(26AAB); Section 10(26B); Section 10(26BB); Section 10(26BBB); Section 10(44)]

The ITR-7 is not required to be filed by those claiming exemptions under any of the aforementioned sub-sections; they are free to utilise another ITR type instead, if necessary.

4: How to e-verify through net banking?

The user must do the following to get into their e-filing account using their net banking account:

• On the "Login" tab, click the "Net Banking" link under "Other ways to access your account."

• Choose the bank, then sign in with your net banking credentials on the website.

On the bank website, look for the Income tax e-filing tab. (Note: There are variations among banks.)

• On the bank's website, click the "Login to Income Tax e-filing" link.

• You'll be sent directly to the dashboard for e-filing.

• Under "e-file> Income-tax returns," click the "e-verify return" link.

• To have the return electronically confirmed, click the "e-verify" option.

• You'll be taken to a "success" page where your return will be verified.

5: Difference between income as shown in AIS and 26AS?

The income shown in the AIS and 26AS is based on data gathered from various sources and tax filings filed by various parties. The taxpayer is given access to these for reference only. The taxpayer should review his documents and fill out the return using the information that is currently in his possession.

The Taxpayer may rely on the TDS/Tax payment information supplied in Form 26AS for the purpose of filing a tax return and for the purpose of computing pre-paid taxes if there is a difference between the TDS/TCS or tax payments as reported in Form 26AS and the TDS/TCS or tax payments provided in AIS.

6: How to register for legal heir/documents required?

How to Register as an Heir Legally: e-Filing Portal login >> Authorized Partners >> Sign up as a Representative Assessee here. Let's start now>> New Request Created >> Select "Deceased (Legal heir)" as the assessee category, then complete the necessary information. Attach any required files, then click Continue.

Document required for uploading:

• A copy of the deceased person's PAN;

• A copy of the deceased person's PAN; 

• A copy of the required legal heir evidence; (any of below)

- The declaration of legal heirs made by a judge.

- the local revenue authorities' lawful heir certificate.

- The local revenue authorities' certificate for surviving family members.

The registered will.

The State/Central government's certificate of family pension 

Letter from a bank or other financial institution with seal and signature, mentioning the nominee or joint account holder information for the deceased person's account at the time of death.

• A duplicate of the death certificate issued by the municipal government, a corporation, or the registrar of deaths

If relevant, a copy of an order made in the deceased person's name.

A copy of a letter of indemnity (optional)

"If the document is in any vernacular language, please submit a certified Hindi / English translation of the document, as well as a copy of the original document."

7: How to reset password without e-filing/Aadhar OTP?

To reset password without e-filing OTP (if registered mobile has changed)/Aadhaar OTP (if Mobile is not linked to Aadhaar or Aadhaar is not linked to PAN), use a valid DSC or login directly through Internet Banking into an E-filing account. The DSC should be linked to the Taxpayer's PAN, and the user can reset the password even if the DSC is not registered on the portal.

If none of these solutions work or are unavailable, taxpayers can submit a request to efilingwebmanager@incometax.gov.in by attaching and providing the following information with the request email: • Scanned copy of the Taxpayer's PAN; and Scanned copy of the Taxpayer's PAN; and

 • Scanned PDF copy of identity proof (such as passport/Voter Identity card/Driving License /Aadhaar card /Bank passbook with Photo); and Scanned PDF copy of address proof (such as passport/Voter Identity card/Driving License /Aadhaar card /Bank passbook with Photo); and

 • Letter in writing, requesting password reset by providing valid reasons

Note 1: Please only attach documents in ZIP (.zip) format; otherwise, your request will be ignored.

Note 2: The user must self-attest to all documents.

Note 3: The request for password reset must come from the PAN holder's registered email address or the Taxpayer's current email address.

Note 4: Processing such requests may take at least one working day.

Once the papers have been authenticated, the reset password link will be sent to the email address used to make the request.

8: How to claim some deductions like 80TTA when Tab is not visible?

Deductions u/s 80TTA or other deductions can be submitted on the Total deductions tab (click display all deductions) in ITR 1 and 4, and in other ITRs. Deductions can be placed into Schedule VI-A under Parts B, C, CA, and D.

9: How to file return through offline utility?

Complete instructions are provided in the User Manual to assist taxpayers in submitting their income tax returns using the offline utility. For more information, please see the links below. - User Manual for Offline Utility for ITRs | Income Tax Department

10: How to opt/Change tax regimes?

If a taxpayer files an ITR-3 or ITR-4, he or she may opt in.

(i) Taxpayer opted for the New Tax Regime last year by filing Form 10-IE or ITR as applicable for A.Y. 2021-22 and wishes to continue doing so for A.Y. 2022-23 as well. In this instance, the taxpayer is not needed to complete Form 10-IE again this year. The taxpayer may refer to the previous year's Form 10-IE. Ack. No. and date of filing for the fiscal year 2022-23

(ii) If a taxpayer is opting into the 115BAC tax regime for the first time in fiscal year 2022-23, he or she must file Form 10-IE and include the Ack. No. and date of filing by selecting the 'Opting in Now' option in ITR-3/4.

Changing tax regime: If the taxpayer opted for the New Tax Regime last year and filed Form 10-IE for A.Y. 2021-22, and now desires to opt out of the New Regime for A.Y. 2022-23, he must file Form 10-IE this year and include the filed Form 10-IE Ack. No. and Date of Filing in ITR-3/4.