A Study On Challenges And Prospects Level Of Tax Payers Towards E- Filing Of Income Tax Return

Abstract

On the basis of Recommendations made by the various Committees, a New Act of Income Tax   had been passed during the year 1961 termed as the “Income – Tax Act, 1961. This Project contains a detailed study of Income Tax and Tax Filing. To know About the Exposure to learn about the Income Tax Returns and Online Transaction etc. In the present world day by day new technologies are introduced and improved very fast in all fields. Now new technology gifted to tax payers for filing their income tax return through online is E-filing. The E-filing is the new effective method of filing income tax return through online and make E-payment tax. It saves our golden time, energy, cost and also reduces our tension. So the tax payers are required to use E-filing facilities. This present study examine that the existing users are satisfied with the E-filing facilities and tax payers facing challenges while filing the income tax returns and opinion that the respondents are need to improvement and recommended to government sectors   but most of the individual tax payers are satisfying the awareness in the minds of tax payers regarding E-filing of income tax.