ICA is a professional educational institute offering courses in the field of Accounts and Finance.The institute provides an extensive range of professional courses that offer students that extra edge to be the best.
How To e-FileWhat is e-Filing?
1.The process of electronically filing Income tax returns through the internet is known as e-Filing.
e-Filing of Returns/Forms is mandatory for :
1.Any assessee having total income of ? 5 Lakhs and above for from AY 2013-14 and subsequent Assessment Years.
2.Individual/ HUF, being resident, having assets located outside India from AY 2012-13 and subsequent Assessment Years.
3.An assessee required to furnish a report of audit specified under sections 10(23C)(iv), 10(23C)(v),10(23C)(vi) ,10(23C)(via) , 10A, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E or 115JB of the Act, shall furnish the said report of audit and the return of Income electronically from AY 2013-14 and subsequent Assessment Years.
3.An assessee required to give a notice under Section 11(2)(a) to the Assessing Officer from AY 2014-15 and subsequent Assessment Years.
All companies.
1Firm (to whom provisions of section 44AB is not applicable), AOP, BOI, Artificial Juridical Person , Co-operative Society and Local Authority required to file ITR 5 from AY 2014-15 and subsequent Assessment Years.
2.An assessee required to furnish return u/s 139 (4B) in ITR 7.
3.A resident who has signing authority in any account located outside India.
4.A person who claims relief under sections 90 or 90A or deduction under section 91.
Types of e-Filing:
There are three ways to file Income Tax Returns electronically:
Option 1: Use Digital Signature Certificate (DSC) to e-File. There is no further action needed, if filed with a DSC.
Option 2: e-File without Digital Signature Certificate. In this case an ITR-V Form is generated. The Form should be printed, signed and submitted to CPC, Bangalore using Ordinary Post or Speed Post ONLY within 120 days from the date of e-Filing. There is no further action needed, if ITR-V Form is submitted.
Option 3: e-File the Income Tax Return through an e-Return Intermediary (ERI) with or without Digital Signature Certificate (DSC).
Courses:
Certified Company Accountant -CCA
Certified Professional Accountant CPA
Certified SME Accountant - CSA
Certified Course in Taxation - CCT
The Institute of Company Accountants:
No. 714, 1st Floor, M.T.H Road,
Mannurpet, Chennai – 600 050.
Ph: 26242038,
8056079746 / 9840799786 / 9840770786
Email : info@ica.org.in
