Easy Income Tax Filing: Nil Returns, JSON Uploads


Easy Income Tax Filing: Nil Returns, JSON Uploads

how to file nil income tax return

Filing a NIL or zero income tax return is an important compliance requirement for all taxpayers, even if they have no taxable income. The process of filing a nil return is relatively simple and can be done online through the Income Tax Department’s e-filing portal. Here are the key points to keep in mind when filing a nil income tax return in India, based on the provisions of the Finance Act 2023:

  1. Log in to the Income Tax Department’s e-filing portal using your PAN and password.
  2. Select the “e-File” option and choose “Income Tax Return” from the drop-down menu.
  3. Select the relevant assessment year and choose the appropriate ITR form (usually ITR-1 or ITR-4 for individuals).
  4. Enter your personal and income details, including any deductions or exemptions that you are eligible for.
  5. Declare that your income is below the taxable limit by selecting the appropriate option in the “Total Income” section.
  6. Verify your return using your Aadhaar OTP, net banking, or other verification methods.
  7. Submit your return and keep a copy for your records.
It is important to note that failing to file a nil income tax return can result in penalties and legal action, so it is recommended to file a return even if you have no taxable income. If you have any doubts or need assistance with filing your nil return, it is best to consult a qualified tax professional or Chartered Accountant.

how to upload json file in income tax portal

Title: A Step-by-Step Guide to Preparing and Uploading JSON Files on the Income Tax Portal

When filing your Income Tax Return (ITR) on the Income Tax Department’s e-filing portal, certain taxpayers may be required to upload their returns in JSON format. Here’s a step-by-step guide to help you prepare and upload your JSON file on the Income Tax Portal:

Step 1: Generate an XML file The first step is to generate an XML file using the offline utility available on the Income Tax Portal. The utility allows you to enter your tax details offline and generate an XML file that can be uploaded on the portal. You can download the offline utility for the applicable ITR form from the portal and install it on your computer.

Step 2: Convert XML to JSON Once you have generated the XML file, you need to convert it into JSON format. You can use various online XML to JSON conversion tools available on the internet. Alternatively, you can also use the inbuilt utility available on the Income Tax Portal to convert your XML file to JSON format.

Step 3: Validate JSON file It is important to ensure that your JSON file is valid and error-free before uploading it on the Income Tax Portal. You can use various JSON validation tools available online to validate your file.

Step 4: Upload JSON file Log in to the e-filing portal using your PAN and password. Select the “e-File” option from the main menu and click on “Upload Return” from the drop-down menu. Choose the appropriate assessment year and select the return type as “Original/Revised Return.” Choose the applicable ITR form and the submission mode as “Upload XML/JSON.” Click on “Choose File” and select the JSON file from your computer or device. Click on “Upload” to submit your JSON file. Once the file is successfully uploaded, the system will generate an acknowledgment number and send it to your registered email address.

uploading a JSON file on the Income Tax Portal requires you to first generate an XML file, convert it to JSON format, and validate it for errors. By following the above steps, taxpayers can ensure a hassle-free and efficient ITR filing experience.

how to file 10e in new income tax portal

Form 10E needs to be filed by taxpayers who wish to claim relief under Section 89(1) of the Income Tax Act, 1961. This section provides relief to taxpayers who receive arrears or advance salary and are thus subjected to higher taxes in the current year. The relief is calculated based on the average rate of tax payable in the previous years when the arrears were due or when the advance salary was received.

Here’s a step-by-step guide on how to file Form 10E in the new income tax portal:

Go to the official e-filing portal of the Income Tax Department and login to your account using your credentials.
Click on the “e-File” tab and select “Income Tax Forms” from the dropdown menu.
Choose “Form 10E” from the list of available forms and select the relevant assessment year.
Enter your personal details, including your PAN, name, address, and email ID.
Fill in the details of your salary income, including arrears, bonus, and other allowances.
Enter the amount of relief you’re claiming under Section 89(1) and provide the necessary details.
Attach the required documents, such as Form 16, salary certificate, and Form 26AS.
Review the details you’ve entered and click on the “Submit” button.
On the next page, you will be asked to verify your return using either Aadhaar OTP, net banking, or a physical verification code.
Once your return is verified, you will receive an acknowledgement from the Income Tax Department.

The due date for filing Form 10E is the same as the due date for filing income tax returns, which is usually July 31st of the assessment year. However, in case you have missed the due date, you can still file a belated return within a period of one year from the end of the relevant assessment year. It’s important to file Form 10E within the due date or the belated return filing deadline to claim the relief under Section 89(1).


how to file appeal in income tax

If you have received a notice from the Income Tax department or if you disagree with the decision of the Assessing Officer, you can file an appeal with the Commissioner of Income Tax (Appeals). Here are the steps to file an appeal:

Prepare the grounds of appeal: You need to prepare a written statement outlining the grounds of appeal, which should include the facts of the case, the relevant sections of the Income Tax Act, and the legal arguments supporting your case.
Submit Form 35: Once you have prepared the grounds of appeal, you need to submit Form 35 along with a copy of the order you are appealing against, a copy of the assessment order, and the proof of payment of tax due.
Make advance payment: You are required to make an advance payment of 20% of the disputed tax amount before filing the appeal. This payment should be made in the form of a demand draft or a cheque drawn in favor of the Commissioner of Income Tax (Appeals).
Attend the hearing: After you file the appeal, you will be given a date for the hearing. You must attend the hearing and present your case before the Commissioner of Income Tax (Appeals). You can also submit additional evidence and arguments in support of your case at the time of the hearing.
Await the order: The Commissioner of Income Tax (Appeals) will consider your case and issue an order either upholding the decision of the Assessing Officer or granting relief to you. If you are not satisfied with the order, you can file a further appeal with the Income Tax Appellate Tribunal.
It’s important to note that the advance payment of 20% of the disputed tax amount is mandatory and needs to be made before filing the appeal. If you fail to make this payment, your appeal may not be admitted.

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