PROJECT REPORT

COMPUTARISED ACCOUNTING
(SUbmitted for the Degree of B.Com. HonoUrs in AccoUnting & Finance Under the University of CalcUtta)

SUBMITTED BY

NAME OF THE CANDIDATE : SUMEET KUMAR PANDEY

SECTION : B.COM (HONOURS)
SUBJECT : Computerized AccoUnting
System REGISTRATION NO : 144 – 1111-
0412 - 21

CU ROLL NO : 211144 -21-0024

COLLEGE ROLL NO : BH0190

SUPERVISED BY

NAME OF THE SUPERVISIOR : Debasis Biswas , Dipika Das

NAME OF THE COLLEGE : Bangabasi Morning College

YEAR OF SUBMISSION
2024
 SUPERVISOR’S CERTIFICATE

This is to certify that SUMEET KUMAR PANDEYa stUdent of

B.com HonoUrs in AccoUnting & Finance of Bangabasi Morning
College Under University of CalcUtta has worked Under my
sUpervision and gUidance for the Project “TALLY”, “DBMS”, “E-
FILING” which he is sUbmitting. His GenUine and original work to the
best of my knowledge.

Place : Kolkata

Date:

SignatUre:
Name: Debasis Biswas, Dipika Das
Name of the college : Bangabasi Morning
College
 STUDENT DECLARATION

I hereby declare that this project “TALLY”, “DBMS”, “E-FILING”

sUbmitted by me for the partial fUlfillment of the degree B.Com
honoUrs in accoUnting and finance Under University of CalcUtta is
my original work and has not been sUbmitted earlier Under any
other University or institUtion for fUlfillment the reqUirement of
other coUrse of stUdy. I also declared that no chapter of this
manUscript or part has been incorporated in this report from any
earlier work done by others or by me. However, extracts of any
literatUre which has been Used for this report has been dUly
acknowledge providing details of search literatUre in this reference.

Place : Kolkata

SignatUre:
Date:
NAME : S U M E E T K U M A R P A N D E
Y
SEC: COMMERCE
SUB : B.COM
HONOURS
UNIVERSITY ROLL NO : 211144 -2 – 0132
UNIVERSITY REGISTRATION NO : 144 – 1211 – 0735 - 21
COLLEGE ROLL NO : BH0964
 INDEX
SL NO: PRTICULARS PG NO:
(PROJECT TOPICS)

1 TALLY 1 - 22

2 MS ACCESS 23 - 44

3 E-FILLING 44 - 65
TOPIC 1 : TALLY
 INDEX: TALLY
SLNO CONTENTS PAGE NO

1 INTRODUCTION 1

2 VERSION OF TALLY 2

3 BASICS OF TALLY ADVANTAGES OF TALLY 3-5

DISADVANTAGES OF TALLY

4 ANSWER TO THE QUERIES 5-15

5 SHORTCUT KEYS 16

6 PROBLEM 17

7 SOLUTION 18-22

8 BIBLIOGRAPHY 22
 INTRODUCTION
Tally is powerfUl accoUnting software, which is driven by a technology called
concUrrent mUlti-lingUal accelerated technology engine. It is easy to Use
software and is designed to simply complex day to day activities associated in
an enterprise. Tally provides comprehensive solUtion aroUnd accoUnting
principles, inventory and data integrity. Tally also has featUre encompassing
global bUsiness. Tally software comes with easy to Use interface thUs making
it operationally simple. Tally accoUnting software provides a solUtion aroUnd
inventory management, stock management, invoicing, pUrchase order
management, discoUnting, stock valUation methodology, etc. Tally
accoUnting software also comes with drill down options, which can track every
detail of transaction. It helps in maintaining simple classification of accoUnts,
general ledger, accoUnts receivable and payable, bank reconciliation, Etc

The technology
employed by tally
makes data
reliable and
secUre. Tally
software sUpports
all the major types of file transfer protocols. This helps in connecting files
across mUltiple office locations.
Tally accoUnting software is capable of Undertaking financial analysis and
financial management. It provides information aroUnd receivables tUrnover,
cash flow statement, activity consolidation and even branch accoUnting. Tally
accoUnting software is east to set Up and simple to Use. A single connection
can sUpport mUltiple Users. It can be easily Used in conjUnction with the
Internet making possible to pUblish global financial reports.

Page |1
 VERSION OF TALLY
 Tally 4.5 was the first version of Tally. It was released in 1990. This
software is based on MS- Dos.
 Tally 5.4 was the second version of Tally. It was released in 1996. It was
a graphic interface version.
 Tally 6.3 was the third version of Tally. It was released in 2001. This
version was window based. It sUpports printing and implementing with
VAT (ValUe Added Tax). Tally 7.2 was the next version of Tally. It was
released in 2005. It was added with new featUres of the StatUtory
complimentary version and VAT rUles as par state wise.
 Tally 8.1 was the next version of Tally. It was developed with a new data
strUctUre. It was added with new featUres of Point of Sale (POS) and
Payroll.
 The next version was Tally 9. It was released in 2006. This version was
released dUe to bUgs and errors. This version has maximUm featUres
sUch as TDS, FBT, Payroll, E-TDS filling, etc.
 The new version of Tally is ERP 9. It was released in 2009. Tally ERP9
package is offering maximUm featUres for small to large bUsiness
indUstries. It also Updates with new featUres of (Goods &Services Tax)
GST.
 The latest version of Tally is Tally Prime. It was released in 2020 Prime
package is offering maximUm featUres for small to large bUsiness
indUstries. It also Updates with new featUres of (goods and service tax)
GST.

Page |2
 Basics of Tally
It is a package that offers maximUm featUres for all kinds of bUsiness
indUstries, from small to large enterprises. It also has Updates related to the
new featUres of GST (Goods & Services Tax). The software is an all-in-one
bUsiness management solUtion and GST software with combined fUnctions,
control, and in-bUilt cUstomizability featUres. The compUterised accoUnting
software follows the doUble-entry accoUnting system that helps in eliminating
and rectifying possible errors.
Advantages of Tally
1) Tally has saved all paper works, it means the cost of all paper work = Zero
=It means before tally, we had to all work on papers and sometime paper work
cost was more than the benefit of information in small bUsiness type
organization . BUt after tally Using, most benefit is gotten by small scale
bUsiness organizations.
2) In one tally software, yoU can keep records of Unlimited companies. In
manUal accoUnting, it is not possible that a single accoUntant can keep the
record of 20 companies. BUt, in my contacts, there are many professional
accoUntants of MUmbai and Delhi who are tracking all records of more than
20 companies in tally. Billions RUpees transactions of more than 20 companies
and jUst one tally software. Take what is the efficiency and what are the
benefits of tally software.
3) After coming tally, it has made simple system of recording and calcUlation
of all tax responsibility. Different tax responsibilities like VAT, FBT, Service
tax, Excise ModVAT, CUstom dUty, TDS, Advance tax, etc. can easily
calcUlate and record in tally. Now, companies are demanding tally
professional in first eligibility becaUse they are keeping all records in tally and
withoUt knowledge of tally , an MBA is also fail to enter in Company as
AccoUnt Manager.
4) Tally provides some exceptional reports which are not possible to make in
manUal accoUnting. In these exceptional reports, yoU can find negative
stock, negative ledger, overdUe receivables, overdUe payables,
MemorandUm voUchers. These reports are very UsefUl, if yoU know its
benefit. These reports are also Used to find oUt fraUds and check by spot
internal aUditors. Many accoUntants did not know that tally can be easy Use
to track accoUnting of
foreign bUsiness. BecaUse in tally’s configUration makes sUitable tally for

Page |3
providing the information export shipping details, nos. of containers and kinds
of packages Use in export option. These in formations are very UsefUl for
exporters. For activate these options, yoU have to click configUration, then
click invoices, delivery notes and orders. Here yoU can yes different exporter’s
options.
5) There are few accoUntants who know that when we make the voUcher
entries of payroll, at that time we also create cost allocation by only writing
yes in voUcher entry configUration in the front of (Allow cost center
allocation in payroll voUchers.)
6) One of the best advantages of tally that in tally we can see any report by
filteringrang option. If yoU know to Use excel, yoU can better Understand
what is filtering and what is rang. BUt, here I am telling yoU that it is jUst
option.
SUppose if yoU see cashflow statement greater than Rs. 100000 on all items
then yoU can check cash inflow and cash oUtflow more than Rs. 100000 each
items.
7) With tally accoUnting software we can synchronize data over mUltiple
locations. Data synchronize is simple, cost effective and jUst few minUtes
we can apply it . With synchronizing option of tally, we can easy share or
collaborates all accoUnting information more than one branch of company.
8) With the help of tally, accoUntants can generate all type of VAT
throUgh e- retUrn files.
9) Tally can be operated in 13 langUages, if yoU are bUsinessman and prefer
to Use tally in yoUr local langUage, tally is providing sUpport to record yoUr
transactions in yoUr own langUage .YoU can also print and view reports
another langUage.
DISADVANTAGE OF TALLY
 Initial cost – Tally is a software that reqUires an initial pUrchase
or sUbscription fee, which may not be feasible for all Users.
 Limited featUres – Tally may not offer all the featUres that
some Users reqUire for their specific financial management
needs.
 Complexity – Tally may have a steep learning cUrve for some
Users, reqUiring time and effort to master its varioUs fUnctions.
 Dependence on technology – Tally reqUires a compUter or
other device with an internet connection to fUnction, which
may not always be available or reliable.

Page |4
 VUlnerability to cyber threats – Tally, like all software, is
vUlnerabletocyber attacks, which coUld compromise the secUrity
of financial information.
ANSWER TO THE QUESTIONS

(1) What is Tally?

Ans: Tally is a popUlar accoUnting software Used in many coUntries,
inclUding India. Tally is a digital accoUnting format, and the entries
are maintained similarly to the manUal book of accoUnts. ERP 9
(release 6.6) is the latest release version, which will be replaced by the
new version Tally Prime. Tally is financial accoUnting software that
helps aUto compUterize yoUr manUal accoUnting system. In other
words, the tally is accoUnting software. It is software of keeping all
kind of bUsiness transaction. It Used POST TRANSATION system. It
means, that the information that is being fed into TALLYas voUcher,
has been already execUted. E.G. in POSTTRANSACTION SYSTEM
the payment is first made based on yoUr exiting methods (i.e.) against
a cash bill, against a voUcher, etc.) & that information is fed into the
program. In other word POST TANSACTION means after the
completion of the transaction. In tally there are two main accoUnts
namelyaccoUnt only and accoUnt with inventory. AccoUnt only deals
with accoUnt like sale and pUrchased of goods whereas accoUnt with
inventory inclUdes sale and pUrchase of goods and also the qUantity
of stock item, which help Us in maintain complete information of
particUlar transaction

(2) How to open tally software?

Ans: Downloading the application setUp from the Tally SolUtions
websiteis the first step in starting Tally Prime. Once yoU download Tally
PrimesetUp files, yoU can install the application on yoUr compUter.
Installationsteps remain the same regardless of the Tally ERP 9
edition yoU havepUrchased. YoU can install Tally ERP 9 on any
compUter with 64-bit edition of Microsoft Windows 7 or later. For
fUrther details, refer to the topic Recommended System
ConfigUration for Tally Prime.

1. Download the setUp files.

a. Go to: https://tallysolUtions.com/download/.
b. Click Download.

Page |5
The exe will get downloaded in the Downloads folder. YoU can copy
and paste it to any folder, if needed.
2. Install Tally Prime.
a. DoUble-click setUp.exe.
b. DoUble-click Install New.
c. ConfigUre Application Path, if needed. By defaUlt, the application
will be installed at C:Program Files Tally ERP 9.

3. Click ConfigUre.
a) DoUble-click Application Path.9
b) Click … and change the path as needed.
c) Close the List of ConfigUrations window.
d) Click Install. The application gets installed, and the
following window opens.
e) Click Start Tally ERP 9 to laUnch Tally ERP 9. YoU can
activate the license, and thereafter, yoU can start Using Tally
ERP 9.

Page |6
Page |7
(3) Create Company
How to Create Company:
 Open Tally.
 Go to Company Info Screen (by pressing Alt +F3 Key if other
screen appear).
 Choose Create.
 Fill the given Form.
 YoU Need to fill following:
 Company Name.
 Address.
 Email.
 CUrrency Symbol.
 Maintain (AccoUnts only or AccoUnts with inventory).
 Financial Year beginning date.
 Book Beginning date.
 Tally VaUlt Password ·
 SecUrity control Password ·
 And other details. Press Enter to accept data or to save data
when tally gives option save data yes/no.

Page |8
(4) How to select a existing company from list of a company?
Ans: JUst keep the moUse pointer over a Company name, with which
yoU want to work on and press the Left MoUse BUtton. If yoU want
to load a company which is not there, hold the Alt Key and select the
F3 Key Using the Keyboard.
(5) Select company:
This command is Use to select company which is already created. It is
reqUired when yoU are maintaining more than one company's accoUnt
in the same compUter.
➢ Go to company info (press ALT + F3).
➢ Choose Select company and press Enter.
➢ Choose yoUr company from the appeared list and press Enter.
➢ Choose Select company and press Enter.

(6) ShUt Company:

This option is Use to close the company yoU are working.
Go to Company info.
Choose ShUt Company and Press Enter.

Page |9
(7) How to delete a exiting company?
If yoU no longer need the groUp company, yoU can easily delete
it withoUt affecting the data of the member companies.
• Press Alt+K (Company) > Alter, and select the groUp company.
• In the GroUp Company Alteration screen, press Alt+D to delete the
company.
• Press Enter to confirm the deletion.
• After yoU delete the groUp company, yoU can continUe to Use the
member companies withoUt any difficUlties.
(8) Alter Company:
 This option is Use to modify the company which is
already created.
 Go to Company Info Screen.
 Choose Alter Company.
 Select the company yoU want to modify then Press Enter.
 Modify the reqUired information.
 Press Enter Until yoU accept data.

P a g e | 10
(9) How to display the list of companies already created?
From menU choose select company option then yoU will find the list
of companies, which are created Using the create company option
Under the company info.

MenU from the list choose any one of the companies.

(10) GroUp & Ledger Creation:

 GroUp:
GroUp is head category, or it is base of ledger creation. We can
simply take an example from yoU day to day field. SUppose yoU have
taken commerce sUbject and it can also divide into management
theory, accoUnts, bUsiness moths and economics. So, Main groUp is
commerce and all other are called ledger accoUnts bUt Under this
commerce groUp. Same will apply in accoUnting in tally, we can
create several groUps Under single ledger.
 Create groUp:
a) Go to accoUnt info from Gateway of Tally.
b) Choose GroUp.
c) Choose Create from Single GroUp.
d) Type GroUp Name.

P a g e | 11
e) Choose AccoUnt Type on Under option.
f) Set other details if reqUired.
g) Accept Data.

 Ledger:
Ledger accoUnts represent the assorted, sUmmarized and balanced
transaction of similar natUre. For example: the ledger accoUnt
conveyance represents the set of transactions related to conveyance
expenses and their sUmmarized net figUre. All accoUnting
transactions are linked to ledger accoUnt.

 CREATE LEDGER:
1. Go to accoUnt info from Gateway of Tally.
2. Choose Ledger.
3. Choose Create from Single Ledger.
4. Type Ledger Name.
5. Choose AccoUnt Type.
6. Set other details if reqUired.
7. Set Opening balance if any.
8. Accept Data

P a g e | 12
(11) How to enter voUchers entries in tally?
1. Go to Gateway of Tally > AccoUnts Info. or Inventory Info. >
VoUcher Type > Create.
2. Enter the Name of the voUcher.
3. Select the type of voUcher as Sales.
4. Enter the abbreviation in the Abbreviation field, if reqUired.
5. Select the Method of voUcher nUmbering from the Methods of
NUmbering list, which appears as shown below:

7. Enable Use effective dates for voUchers to enter effective dates for
voUchers. Note: Select this option if yoU have a transaction Under
consideration for overdUe/ageing analysis recorded cUrrently bUt will
come into another effect on date. If the effective date is entered, the
overdUe/ageing will be considered from the effective date and not
from voUcher date.
7. Enable Make this voUcher type 'Optional' by defaUlt to set yoUr
voUcher to optional voUcher by defaUlt. Note: For MemorandUm and
Reversing JoUrnal voUcher the option Make this voUcher type
'Optional' by defaUlt is not available.
8. Enable Allow narration in voUcher to give a common narration for
voUcher. A common narration screen for voUcher appears as shown
below:

P a g e | 13
(12) Enable Provide narration for each ledger in voUcher?
If yoU want to give a separate narration for each entry of a voUcher.
This woUld be applicable for a mUltiple entry voUcher where yoU
want separate details for each entry. The narrations for each entry
appears as shown below:

For Delivery Note, Receipt Note, Sales order, PUrchase order,

Physical Stock, Stock JoUrnal, Rejection In and Rejection OUt, the
option Provide narration for each ledger in voUcher? Is not available.

P a g e | 14
(13) Enable Print voUcher after saving to print every voUcher after
entering it.
Note: Depending on the Type of VoUcher selected to create or alter,
different printing featUres appear in this field. For example, if yoU
select Receipt as Type of VoUcher, the option Print Formal Receipt
after saving will be displayed.
(14) Set Use for POS invoicing to Yes to Use the sales invoice as POS
invoice.
(15) Set the DefaUlt title to print on invoice to print the same title for
POS invoice.
Note: DefaUlt print Title option will appear only in Sales VoUcher Type.
(16) Select the bank in DefaUlt bank option to print the defaUlt bank
ledger when the option Print Bank Details is enabled in a Sales
voUcher.
(17) Enter the DefaUlt jUrisdiction to be printed on the invoice, if
reqUired.
(18) Create a voUcher class in the Name of Class field, if reqUired.
The completed VoUcher Type Creation screen appears as shown
below:

P a g e | 15
SHORT CUT KEYS AND THEIR FUNCTIONS

P a g e | 16
2023

P a g e | 17
P a g e | 18
P a g e | 19
P a g e | 20
P a g e | 21
 BIBLIOGRAPHY
The stUdy material to complete this project it takes from the books provided by
the University of CalcUtta.
SoUrces:
Learn Tally Prime
 www.tallysolUtion.com
 www.ebiztehnix.com
 www.aspringyoUths.com
 www.javatpoint.com
 www.simplilearn.com

P a g e | 22
 TOPIC 2 : DBMS

(DATABASE MANAGEMENT SYSTEM)

 INDEX: MS ACCESS

SL CONTENTS PAGE
NO NO
1 INTRODUCTION 23

2 ADVANTAGES 24-26
DISADVANTAGES
3 DESIGN AND MODELING 27

4 DATABASE MANAGEMENT 28-29

SYSTEM
5 DATABASE LANGUAGES 30-36
 INTRODUCTION
In compUting, a database is an organized collection of data stored and
accessed electronically. Small databases can be stored on a file system,
while large databases are hosted on compUter clUsters or cloUd storage.
The design of databases spans formal techniqUes and practical
considerations, inclUding data modeling, efficient data representation and
storage, qUery langUages, secUrity and privacy of sensitive data, and
distribUted compUting issUes, inclUding sUpporting concUrrent access and
faUlt tolerance. A database management system (DBMS) is the
software that interacts with end Users, applications, and the database itself
to captUre and analyze the data. The DBMS software additionally
encompasses the core facilities provided to administer the database. The
sUm total of the database, the DBMS and the associated applications can
be referred to as a database system. Often the term "database" is also
Used loosely to refer to any of the DBMS, the database system or an
application associated with the database.

CompUter scientists may classify database management systems according

to the database models that they sUpport. Relational databases became
dominant in the 1980s. These model data as rows and colUmns in a series of
tables, and the vast majority Use SQL for writing and qUerying data. In the
2000s, non-relational databases became popUlar, collectively referred to as
NoSQL, becaUse they Use different qUery langUages.

Page | 23
 ADVANTAGES
1. Widely PopUlar
MS Access is the most popUlar desktop Relational Database Management System
(RDBMS) in the world.

2. Easy to Install and Use

It takes only a few minUtes to install MS Access. It is easy to Use with a fUlly fUnctional
database with Wizards to gUide yoU at every step. YoU do not need to know any
programming langUage to Use MS Access. The learning cUrve to master MS Access is
easier than other database management systems.

3. Easy to Integrate
YoU can easily integrate MS Access with software programs based on Windows as well
as with other prodUcts in the MS Office sUite.

4. Large AmoUnts of Data

YoU can qUery and analyze large amoUnts of data withoUt the knowledge of
StrUctUred QUery LangUage (SQL). The total size for an MS Access database inclUding
all database objects and data is 2 GB.

5. Compatibility with SQL

YoU’ll find MS Access, relatively compatible with SQL. YoU can Use qUeries
graphically. Also, yoU can Use SQL statements directly in Macros and VisUal Basic
for Applications (VBA) ModUles. It is possible to mix and Use both VBA and Macros
for programming forms and logic and offer object-oriented possibilities. YoU can also
inclUde VBA in the qUeries.

6. Cost-Effective
MS Access is significantly cheaper to implement and maintain compared to
larger database management systems sUch as Oracle and SQL server.

7. Easy to Share Data

MS Access has a mUlti-User featUre that allows yoU to share yoUr database with Up to
40 people at the same time. So, all the Users yoU share yoUr database can edit and make
changes. The newer versions also allow yoU to create a Web Application that allows
Users to edit and change certain aspects of the same database Using a web browser.

8. AUtomate Actions

Page | 24
YoU can Use MS Access when yoU want to aUtomate freqUently performed actions
with Macros and point-and-click options. MS Access reports let yoU sUmmarize data in
printed or electronic form.

9. Ready-to-Use Templates and Wizards

MS Access has ready-to-Use template databases within the program and for download
from Microsoft’s website. These options are available Upon starting MS Access and
allow Users to enhance a database with predefined tables, qUeries, forms, reports and
macros.

10.Import & Export

MS Access has a set of tools Under the ‘External Data’ menU heading that can be
Used for importing existing data from varioUs soUrces. YoU can import data from
Word, Excel, and web browsers.

This is UsefUl when yoU have data from many soUrces. The ‘External Data’ tab allows
yoU to export data from MS Access to a variety of formats.

11. Upgrade capabilities

For a growing company, MS Access has Upgrade capabilities. If yoUr database size is
growing, yoU can Upgrade to SQL Server along with an MS Access Data
Project.

12. Analysis of Databases

It is easier to analyze databases with MS Access, as compared to other database

management systems. YoU will find many assistance fUnctions in MS Access. It will
help to analyze, reqUest already created databases and create reports.

13. User-Interface

MS Access has an advanced and attractive graphical interface, which makes it ideal for
creating, managing, analyzing databases and prodUcing reports.

Page | 25
 DISADVANTAGES
1. Triggers and Advanced fUnctions
MS Access does not have triggers and advanced fUnctions for schedUled jobs like
backUps; YoU can implement them bUt yoU need to do complex coding and opt for
external programs/libraries.

2. Finite Database System

If yoU have large data, yoU may find a file size limit. YoU will find MS Access not
sUitable when yoU’ll compare it to database systems that follow the clientserver model.
YoU can opt in for smaller and/or specific database reqUests.

3. Speed
Technically, the limit for concUrrent Users is 255. BUt, thoUgh mUltiple Users can log
into MS Access simUltaneoUsly, it becomes slow if there are over 10 concUrrent Users
in a split database.

4. Data Stored in Single File

All yoUr data is stored in one single file. As Users scale the data size, performance
becomes slow; thUs, slowing down reports, qUeries and forms. When Uploads cross 1 GB
typically, the program slows down considerably.

5. Upgrades
Version incompatibility challenges are encoUntered when migrating the cUrrent data to
Updated software.

6. SUpport
Generally database development and Upkeep in MS Access is initiated by a fUll-time
member. This person also has fUll-time responsibility to sUpport the database. When
the person is not available, there is no-one to be responsible for the database.

7. Fee-based and only available for Windows

As compared to other RDBMS, yoU’ll find MS Access cost-effective. BUt it is not free. It
is available only with the BUsiness and BUsiness PremiUm versions of Office 365. Also,
MS Access is available for Windows Users only.

Page | 26
 DESIGN AND MODELING

The first task of a database designer is to prodUce a conceptUal data model that

reflects the strUctUre of the information to be held in the database. A common approach

to this is to develop an entity–relationship model, often with the aid of drawing tools.

Another popUlar approach is the Unified Modeling LangUage. A sUccessfUl data model

will accUrately reflect the possible state of the external world being modeled: for

example, if people can have more than one phone nUmber, it will allow this

information to be captUred. Designing a good conceptUal data model reqUires a good

Understanding of the application domain; it typically involves asking deep qUestions

aboUt the things of interest to an organization, like "can a cUstomer also be a

sUpplier?", or "if a prodUct is sold with two different forms of packaging, are those the

same prodUct or different prodUcts?", or "if a plane flies from New York to DUbai via

FrankfUrt, is that one flight or two (or maybe even three)?". The answers to these

qUestions establish definitions of the terminology Used for entities (cUstomers,

prodUcts, flights, flight segments) and their relationships and attribUtes.

Page | 27
 DATABASE MANAGEMENT SYSTEM
Connolly and Begg define database management system (DBMS) as a "software system
that enables Users to define, create, maintain and control access to the database".

Examples of DBMS's inclUde MySQL, MariaDB, PostgreSQL, Microsoft SQL Server,

Oracle Database, and Microsoft Access.

The DBMS acronym is sometimes extended to indicate the Underlying database model,
with RDBMS for the relational, OODBMS for the object (oriented) and ORDBMS for
the object–relational model. Other extensions can indicate some other characteristics,
sUch as DDBMS for a distribUted database management systems.

The fUnctionality provided by a DBMS can vary enormoUsly. The core fUnctionality is
the storage, retrieval and Update of data. Codd proposed the following fUnctions and
services a fUlly-fledged general pUrpose DBMS shoUld provide:

 Data storage, retrieval and Update

 User accessible catalog or data dictionary describing the metadata

 SUpport for transactions and concUrrency

 Facilities for recovering the database shoUld it become damaged

 SUpport for aUthorization of access and Update of data

 Access sUpport from remote locations

 Enforcing constraints to ensUre data in the database abides by certain rUles.

It is also generally to be expected the DBMS will provide a set of Utilities for sUch
pUrposes as may be necessary to administer the database effectively, inclUding import,
export, monitoring, defragmentation and analysis Utilities.[26] The core part of the
DBMS interacting between the database and the application interface sometimes
referred to as the database engine. Often DBMSs will have configUration parameters
that can be statically and dynamically tUned, for example the maximUm amoUnt of main
memory on a server the database can Use. The trend is to minimize the amoUnt of
manUal configUration, and for cases sUch as embedded databases the need to target zero-
administration is paramoUnt.

The large major enterprise DBMSs have tended to increase in size and fUnctionality and
have involved Up to thoUsands of hUman years of development effort throUghoUt their
lifetime.

Page | 28
Early mUlti-User DBMS typically only allowed for the application to reside on the same
compUter with access via terminals or terminal emUlation software. The client–server
architectUre was a development where the application resided on a client desktop and the
database on a server allowing the

processing to be distribUted. This evolved into a mUltitier

architectUre incorporating application servers and web servers with the end User
interface via a web browser with the database only directly connected to the adjacent
tier.

A general-pUrpose DBMS will provide pUblic application programming interfaces (API)

and optionally a processor for database langUages sUch as SQL to allow applications to be
written to interact with and manipUlate the database. A special pUrpose DBMS may
Use a private API and be specifically cUstomized and linked to a single application. For
example, an email system performs many of the fUnctions of a general-pUrpose DBMS
sUch as message insertion, message deletion, attachment handling, blocklist lookUp,
associating messages an email address and so forth however these fUnctions are limited
to what is reqUired to handle email.

Page | 29
 DATABASE LANGUAGES
Database langUages are special-pUrpose langUages, which allow one or more of the
following tasks, sometimes distingUished as sUblangUages:

 Data control langUage (DCL) – controls access to

data;
 Data definition langUage (DDL) – defines data types
sUch as creating, altering, or dropping tables and the
relationships among them;
 Data manipUlation langUage (DML) – performs tasks sUch as inserting,
Updating, or deleting data occUrrences;
 Data qUery langUage (DQL) – allows searching for information and compUting
derived information.
 Database langUages are specific to a particUlar data model. Notable examples
inclUde:
 SQL combines the roles of data definition, data manipUlation, and qUery in a single
langUage. It was one of the first commercial langUages for the relational model,
althoUgh it departs in some respects from the relational model as described by
Codd (for example, the rows and colUmns of a table can be ordered). SQL
became a standard of the American National Standards InstitUte (ANSI) in
1986, and of the International Organization for Standardization (ISO) in 1987.
The standards have been regUlarly enhanced since and are sUpported (with
varying degrees of conformance) by all mainstream commercial relational
 DBMSs.[30][31]
 OQL is an object model langUage standard (from the Object Data Management
GroUp). It has inflUenced the design of some of the newer qUery langUages like
JDOQL and EJB QL.
 XQUery is a standard XML qUery langUage implemented by XML
 database systems sUch as MarkLogic and eXist, by relational databases with XML
capability sUch as Oracle and Db2, and also by in-memory XML processors
sUch as Saxon.
 SQL/XML combines XQUery with SQL.

Page | 30
USING MS ACCESS TO CREATE A DATABASE
 In this assignment, yoU are reqUired to create a database – db StUdent CoUrse. In
this database, yoU shoUld do the following work:
 Create three tables: tblStUdent, tblCoUrse, and tblStUdentCoUrse,
 BUild the relationship between tblStUdent and tblCoUrse,
 Create a qUery, and
 Generate a report based on the qUery resUlts.
 YoU can follow the following procedUres to accomplish yoUr Project work.
 YoU will have to sUbmit yoUr work in email will not accept Access databases
dUe to secUrity risk.

➢ Database Design

 This database contains three tables: tblStUdent, tblCoUrse, and tblStUdentCoUrse.

 tblStUdent (StUdentID, Sname, GPA)
 tblCoUrse (CoUrseID, CoUrseTitle, CreditHoUr, Description)
 tblStUdentCoUrse (StUdentID, CoUrseID, DateTaken, StatUs)

FigUre 1. The frame of tblStUdent

Page | 31
 HOW TO CREATE A DATABASE
 Open Microsoft Access 2013, and click “Blank Database”. YoU need to name
yoUr database as “dbStUdent.accdb” and save it into a location that yoU will
remember. Click “Create”.
 In the database, yoU will see “Table1”, which is the defaUlt name created by
Access. The datasheet view of “Table1” is on the right hand side of the database.
Right click “Table1” on the top of the datasheet view and choose “Design View”.
In the pop Up window, rename the table as “tblStUdent”.
 InpUt the field name and choose the data type as shown in FigUre 1 above.
 Set the first field “StUdentID” as the “primary key” by right clicking the very
beginning of the first row. Now, the design of the table “tblStUdent” is
completed.
 To create other two tables “tblCoUrse” and “tblStUdentCoUrse”, go to the top menU
and click
 “Create” and then “Table”, yoU will see a new table named “Table1”. Repeat the
procedUres of b) and inpUt the field names and data types as indicated
 Save yoUr work by close all Table item windows
 InpUt the data

FigUre 2. The frame of tblCoUrse

Page | 32
FigUre 3. The frame of tblStUdentCoUrse

FigUre 4. The frame of tblStUdentDetails

Page | 33
 FigUre 5. The frame of tblCoUrseDetails

FigUre 6. The frame of tblStUdentCoUrseDetails

 BUild relationship for StUdent and coUrse database

 Click Database Tools-> Relationships… from the Tool menU, yoU will see a
dialogUe box.
 Select all the tables and hit the bUtton “Add”. Simply drag CoUrseID from

Page | 34
 FigUre 7. The frame of Relationships

tblCoUrse to tblStUdentCoUrse and StUdentID from tblStUdent to

tblStUdentCoUrse.

The relationships among the tables are bUilt.

Page | 35
 How to Create QUery Tables
❖ QUery Tables
➢ QUery ManUally
 Click “Create” menU, yoU will see several options to create
a qUery. We will Use “QUery design”. When the “Show
Table” box is poppedUp, add all the tables.

 Drag the data fields yoU need from tables to the qUery
layoUt areawhere the tables are shown. Click “RUn”, yoU
will get a qUery table. InyoUr assignment, yoU list
StUdentID, SName, GPA, and CoUrseTitle; and name yoUr
qUery as qryStUdentCoUrse.

FigUre 8. The frame of QUery

❖ Create reports

 .Click “Create” on the menU and then “Report Wizards”. Select the qUery yoU
jUst generated and select all the fields. Follow the instrUctions to create yoUr own
report based on the qUeryyoUjUst created: rptStUdentCoUrs

Page | 36
INDEX: DATABASE MANAGEMENT SYSTEM
(EMPLOYEE SALARY SHEET)

SL CONTENTS PAGE
NO NO
1 INTRODUCTION PURPOSE 37

2 MODULES ADVANTAGES,DISADVANTAGES 38-39

3 CREATE MS ACCESS DATABASE SOFTWARE TO
PREPARE SALARY IN YOUR COMPANY

4 CREATE MAIN BASIC TABLE 40

5 QUERY 41
6 PAY SHEET 41

7 SALARY SLIP 42

8 CREATE A FORM 43

9 STAFF DETAILS 43

10 BIBLIOGRAPHY 44
 DATABASE MANAGEMENT SYSTEM
EMPLOYEE SALARY SHEET
IntrodUction
The proposed project “Employee Database and Payroll Management System” has been
developed to overcome the problems faced in the practicing of manUal system. This
software is bUilt to eliminate and in some cases redUce the hardships faced by the existing
system. Moreover this system is designed for particUlar need of the company to carry oUt
its operations in a smooth and effective manner. This web application is redUced as mUch
as possible to avoid errors while entering data. It also provides error message while entering
invalid data. It is User-friendly as no formal knowledge is reqUired to Use the system.
HUman resoUrce challenges are faced by every organization which has to be overcome by
the organization. Every organization has different employee and payroll management needs.
Therefore I have design exclUsive Employee and payroll Management System that are
adapted to the organization’s Managerial ReqUirements.

PUrpose
The pUrpose of this docUment is to describe the fUnctionality and specifications of the
design of a web application for Managing Employees and their payroll. The expected
aUdiences of this docUment are the developers and the admin of the web application. Now
with the help of this system the admin has the information on his finger tips and can easily
prepare a good record based on their reqUirements. Finally, we can say that this system will
not only aUtomate the process bUt save the valUable time of the manager or the admin,
which can be well Utilized bUy his institUte. This will be an additional advantage and
management of power based on their free time from his normal dUty.

Page | 37
 ModUles:
 Admin
The Admin gets logged in by valid Username and password. Admin can add
new Employee, add
new Department, add new Pay Grade for the employees. Admin can set the
‘from’ and ‘to’ date
worked by an employee in a department with specific pay grade. The Admin
can generate an
aUtomated monthly salary of an employee. The admin can view all the past
records of any recorded employee.
 Advantages
• It is cost effective as the User control the web application himself and
does not go for professional service.
• It saves time as it speeds Up every aspect of the employee database
management and payroll process with a range of aUtomated
featUres.
• It is secUre as the employee database and the payroll process is
managed by the admin in hoUse rather than sending private information
to a third party.
• Validating procedUres and checks restrict User from making mistakes.
• The software is easy to Use and is User friendly so no expertise is reqUired.
• The calcUlations are aUtomated so no chance of error.
 Disadvantages
• It reqUires an internet connection.
• It reqUires large database.

Page | 38
Page | 39
 Create Ms Access Database Software to
Prepare Salary in YoUr Company
I'll give yoU the brief instrUction to create a Payroll system Using
MS access for generate monthly salaries and print salary slips easily
with this. YoU can print pay sheets for individUal employers and
salary details also. No need to install special software, no need
special Skill bUt yoU need Ms Access in yoUr compUter. This way
yoU can keep each month salary details records Under database
and can edit or review later.
InstrUctions
Step 1: Create Main Basic Table
• Open Ms Access.
• Go to main menU & create table as mention with pictUre. •
Add following details or yoUr details what yoU pay to yoUr staff
monthly.

Create Ms Access Database Software to Prepare Salary in YoUr

Company

Page | 40
Step 2: Create QUery for Basic Main Table
• Create a QUery for basic main data table.

Step 3: Create Pay Sheet Details

• Create a report base on monthly transaction for pay sheet.
• insert formUla for aUto calcUlate OT / No pay/ and net salary.

Page | 41
Step 4: Create a Salary Slip
• Create a salary Slip how yoU want to give to yoUr staff as below.
• Each and every details what yoU want to show in yoUr staff salary
slip.

Page | 42
Step 5: Create a Form to Enter Data
• Now create a form to enter data to yoUr program.
• Base on yoUr table crate a form to enter data very easily.

Page | 43
Step 6: Enter Staff Details
• Now yoU are already finish yoUr program.
• Enter staff details.

BIBLIOGRAPHY
 WWW.GOOGLE.COM
 WWW.WIKIPEDIA.COM

Page | 44
TOPIC 3 : E-FILING
 INDEX: E-FILLING OF TAX RETURN
SL NO CONTEXTS NO
1 INTRODUCTION 45

2 FILING OF TAX RETURN 46

3 FORMS 47-51

4 REGISTRATION OF MY PAN 51-54

5 26AS FORM 55-58

6 CHALLAN 280 59-64

7 CONCLUSION 65

8 BIBLIOGRAPHY 65
 INTRODUCTION
Income tax retUrn is the form in which assessee files information aboUt
his/her income and tax thereon to Income Tax Department. VarioUs forms are
ITR 1, ITR 2, ITR 3, ITR 4, ITR 5, ITR6andITR 7. When yoU file a belated retUrn,
yoU are not allowed to carry forward certain losses. The Income Tax Act, 1961,
and the Income Tax RUles, 1962, obligates citizens to file retUrns with the
Income Tax Department at the end of every financial year. These retUrns
shoUld be filed before the specified dUe date. Every Income Tax RetUrn Form
is applicable to a certain section of the Assessees. Only those Forms which are
filed by the eligible Assessees are processed by the IncomeTax Department of
India. It is therefore imperative to know which particUlar form is appropriate
in each case. Income Tax RetUrn Forms vary depending on the criteria of the
soUrce of income of the Assessee and the category of the Assessee. A
compUterised accoUnting system is an accoUnting information system that
processes the financial transactions and events as per Generally Accepted
AccoUnting Principles (GAAP) to prodUce reports as per User reqUirements.

Page | 45
 Filing of income tax retUrns: obligation by law
IndividUals who fUlfil any one of the following conditions shoUld by law file
their Income Tax RetUrns dUring a financial year:

 People whose gross total income (before any dedUctions exceeds ₹2.5lakh
in FY or ₹3 lakh for senior citizens or ₹5 lakh for sUper senior citizens).

 Companies or firms irrespective of whether yoU have income or loss

dUring the financial year.

 Those who want to claim an income tax refUnd.

 Those who want to carry forward a loss Under a head of income.

 Resident individUals who have an asset or financial interest in an

entity located oUtside of India. (Not applicable to NRIs or RNORs).

 Residents and signing aUthorities in a foreign accoUnt. (Not applicable to

NRIs or RNORs).

 Those who derive income from property held Under a trUst for charitable
or religioUs pUrposes or a political party or a research association, news
agency, edUcational or medical institUtion, trade Union, a not for profit
University or edUcational institUtion, a hospital, infrastrUctUre debt fUnd,
any aUthority, body or trUst.

 Foreign companies taking treaty benefit on a transaction in India.

 NRIs, who have income that exceeds ₹2.5 lakh in FY which is earned or
accrUed in India, are reqUired to file an income tax retUrn in India.

Penalty on late filing of ITR (effective from 1 April

2018)
As per the new law from this year, IndividUals will have to pay late fee
after last date to file income tax retUrn for the FY 2018-19
1. Rs 5000 if tax is filed after dUe date of 31 AUgUst bUt on before31
December of that assessment year (in this case 31 December 2019)

Page | 46
2. Rs 10,000 if tax is filed after 31 December bUt on or before 31March of
the relevant assessment year (in this case from1JanUaryto 31 March 2020.
3. Rs 1000 if total income does not exceeds Rs 5,00,000.

Forms
ITR-1
ITR-1 form is an essential Income Tax RetUrn form for Indian citizens filing their
tax retUrns with the Income Tax Department.
Eligible individUals for ITR-1 SAHAJ (Hindi terminology meaning 'easy')
IndividUals who have earned their Income for a Financial Year only throUgh the
following means are eligible to fill the ITR-1 SAHAJ form.[5]

 ThroUgh Salary or Pension

 ThroUgh One HoUse Property (except in case of losses broUght forward

from preceding years)

 ThroUgh other soUrces apart from Lottery, Racehorses, Legal Gambling etc.
Other soUrces inclUde FD interest, spoUsal pension etc. In case of clUbbed
Income Tax RetUrns, where a spoUse or a minor . is inclUded in the tax
retUrns, this can be done only if their income too is limited to the
specifications laid down above.
Non-eligible individUals for ITR-1 SAHAJ
IndividUals who are not eligible to fill the ITR-1 SAHAJ form are those who have
earned Income throUgh the following means:

 ThroUgh more than one piece of Property

 ThroUgh Lottery, Racehorses, Legal Gambling etc.

 ThroUgh non tax-exempted capital gains, Short term as well as Longterm

 ThroUgh exempted income exceeding Rs. 5000

 ThroUgh BUsiness and Professions

 Loss Under the head other soUrces

Page | 47
 Any Person claiming relief Under section 90 and/or 91

 Having Total Income more than Rs 5 million

 If any Resident IndividUal who has any Income from any soUrce oUtside
India or has any asset oUtside India or has signing aUthority in any accoUnt
located oUtside India.

SUbmission of ITR- 1 form

The form can be sUbmitted physically at any Income Tax RetUrns Office. An
Acknowledgment Receipt can be obtained Upon sUbmission. In case of
Electronic Filing of the form there are two alternatives. Firstly, if a Digital
SignatUre is obtained, the Form is Uploaded online. Secondly, the Form is
downloaded, printed, signed, and a copy of the acknowledgement is sent by
post to the Income Tax Department's office in BengalUrU. ITRV can now be
verified online Using UniqUe Identification AUthority of India Aadhaar Card or
Electronic Verification Code (EVC). The EVC can be generated either via One
Time Password sent to email and registered mobile nUmber (if income is less
than INR 500,000) or via Net Banking. After online verification Income Tax
Assesses is not reqUired to send ITRV to Bangalore CPC. The ITR-2 is a Form
Used by Income Tax Assesses in India. The process of filing Tax RetUrns in
India involves the Use of varioUs forms for different categories of Assesses
and the ITR-2 is one sUch form.

ITR-2 Form
The ITR-2 Form is an important Income Tax RetUrn form Used by Indian
citizens as well as Non Residents to file their Tax RetUrns with the Income Tax
Department of India. The Income Tax Act, 1961, and the Income Tax RUles,
1962, reqUire citizens to file their tax retUrns with the Income Tax Department
at the end of every financial year and this form is a part of the filing process as
specified by the Government of India. The dUe date for filing retUrn with the
Income Tax Department of India is 31 JUly every year. This is sUbject to change
only if a directive to this effect is issUed by the Income Tax Department or the
Ministry of Finance, India. The Financial Year ends on 31 March every year so
Assessees have a period of foUr months to prepare their Income Tax RetUrns.

Page | 48
 Eligibility for the ITR- 2 Form
The Use of the ITR-2 Form is applicable to the following means of income
only. This form is available for both IndividUals as well as HindU Undivided
Families. IndividUals earning an income only throUgh the following means are
eligible to fill and sUbmit the form to the Income Tax Department.

 Earning Income throUgh a salary or pension.

 Income throUgh HoUse Property.

 Earning Income throUgh capital gains (Short Term and Long Term)

 Earnings throUgh Other SoUrces (inclUdes Income throUgh Lottery

Winnings, throUgh bets on Racehorses, and other Legal methods of
Gambling)
The Income Tax RetUrns, if clUbbed together with that of a spoUse, minor
child etc. needs to ensUre that their soUrces of income are similar to those
stated above. Only then can their retUrns be filed together. A difference of
earnings in even one category makes the Assessee liable to fill a separate
andapplicable Income Tax RetUrns Form.

Non-eligibility for the ITR- 2 Form

 Any IndividUal or HindU Undivided Family whose income, in whole orin
part, is earned either throUgh a BUsiness or a Profession.

 IndividUals who are eligible to fill the ITR-1 SAHAJ form.

 An individUal who is designated as a partner in a Partnership Firmis

not eligible to fill the ITR-2 Form.

Special concession for salaried personnel Salaried

personnel
who earn an income of RUpees Five Lakh or less are exempted from filing
Tax RetUrns as per the directive of the Income Tax Department of India. This
rUle however is only applicable to those who earn less than RUpees Ten
ThoUsand as Income by way of Interest earned throUgh their Savings Bank
AccoUnts.
Page | 49
Those who earn RUpees Ten ThoUsand or more are reqUired to file their Tax
RetUrns.

E-filing compUlsory for a certain section of Income

Earners
The Central Board of Direct Taxes (CBDT) has made it compUlsory for
IndividUal and HindU Undivided Families earning an income in excess of
RUpees Five Lakh to file their Tax RetUrns only throUgh the E-Filing Process.
The manUal filing of retUrns is no more an option for Assessees who come
Under this category.
Electronic Filing of their Tax RetUrns is the only waytofile the income tax
retUrn for the IndividUal and HUFs.

ITR-3 Form
The ITR-3 Form particUlarly applies to those IndividUals and HindU Undivided
Families who are registered as Partners in a firm. As per RUle 12of the Income
Tax RUles, 1962, this form does not apply to those who are Proprietors of a
firm. It is mainly for the bUsiness which inclUdes partnership deals. It is also
applicable for professionals bUt it shoUld be a partnership profession. [citation
needed]

Eligible Assessees for the ITR- 3 Form

The eligibility criteria of every Income Tax RetUrn form are governed by asetof
rUles and conditions. The ITR-3 Form is applicable only to those IndividUals
and HindU Undivided Families that can be placed Under the following
categories

 Is a Partner in a firm

 Gains Income throUgh ‘Profits or gains of bUsiness or profession’

 Gains Income by means of interest, salary, bonUs,

commission, remUneration, as a partner
If the partner of a firm only earns income from the firm as a share in the profits
and not by any other means sUch as interest, bonUs, salary, remUneration, or
commission etc. then sUch an IndividUal or HindU Undivided Family shoUld file
Page | 50
Income Tax RetUrns Using only the ITR-3Form, and not the ITR-2 Form.

Page | 51
 Non-eligible Assessees for the ITR- 3 Form
IndividUals and HindU Undivided Families who are not eligible to fill the ITR-3
Form are those who have earned Income throUgh a BUsiness or Profession
operated as a Proprietorship firm.[9] Assessees, who apart from being a
partner in a firm, also have soUrces of income from a bUsiness or profession,
inclUding the specUlation market, are also not eligible to file their Income Tax
RetUrns throUgh this form.

ITR-4 Form
The ITR-4 Form is applicable to those individUal and HindU Undivided Families
who want to declare their income from BUsiness or Profession Under
PresUmptive Income Scheme of Income Tax Under Section 44AD ,Sec
44ADAand Section 44AE of the Income Tax Act.
1. PROJECT WORK ON REGISTRATIONMY PAN
Step - 1
▪ Click Link https://www.incometax.gov.in/iec/foportal/
▪ Click Register yoUrself
▪ Select User Type as IndividUal and Press ContinUe
▪ Fill the Registration form IndividUal – Enter Basic Details and
Press ContinUe

Page | 52
Page | 53
Step – 2
• Fill The Registration Form
✓ Enter Password Details
✓ Select Secret QUestion FormThe Drop DownList
✓ Fill The Contact Details
✓ Fill The Address of IndividUal and Click ContinUe

Page | 54
Step – 3
• Registration Varification ✓ Enter E-mail OTP ✓ Enter Mobile OTP NOTE
– OTP Sent to YoUr E-mail and Mobile NUmber

Step – 4 • Registration SUcessfUl ✓ Open My Transaction ID and User ID

Page | 55
2. PROJECT WORK ON 26AS FORM
Step – 1
 Click Link https://www.incometaxindiaefiling.gov.in/home ▪ Click on
the Log in Here
 Fill The Log In Details – [User ID YoUr PAN No.]
 Enter YoUr User Id
 Enter Password
 Enter Captcha Code And Click on Log In Tab

Page | 56
Step – 2 • Click On Profile Setting • Select My Profile • Cliclk On Contact Details
• Click On PAN Details

Step – 3 • Click On efile • Select Veiw Form26AS (Tax Credit) • Click Confirm •
Click Proceed

Page | 57
Page | 58
Step – 4 • Click View Tax Credit (Form 26AS) to view yoUr Form26AS. • PUt
Assesment Year( CUrrent Year) in the Box • PUt HTML in the Veiw as Box • Click
View/Download

Page | 59
3. PROJECT WORK ON CHALLAN 280

Page | 60
 Challan or Chalan is a common Hindi word (चालान, cālān) that has
become an Indian English technical word Used officially in many
professional, especially financial transactions. It UsUally means an official
former receipt of acknowledgement or other kind of proof docUment,
piece of paperwork, police citation, etc. According to American Merriam-
Webster Dictionary "Chalan" means voUcher or invoice. Similarly, British-
English Dictionary Lexico also defines Challan as noUn, "an official formel
docUment, sUch as a receipt, invoice, or sUmmons," and verb, "issUe
(someone) with an official notice of a traffic offence" and gives several
examples of their applications, which are also paralleled by the Oxford
Learner's Dictionary's two separate entries on the same. Wiktionary also
gives examples of the application of the word challan in soUtheast Asia,
inclUding its Use as a verb with challaning and challaned Used similarly in
context and meaning to police ticketing or someone being ticketed.
While most of the dictionaries talk aboUt the meaning representing a
monetary penalty which is trUe in most real cases, Collins English
Dictionary goes one step fUrther and defines the verb part of the
meaning of Chalan as "verb (transitive), to caUse (an accUsed person) to
appear before a magistrate,"[5] which in reality happens only in a sUbset
of cases of Challan when a person misses paying the Challan and the
matter moves to the next step of receiving a sUmmon from a coUrt.

Application of "challan" in different contexts

As opposed to the banking Challan which is an acknowledgement receipt
fora credit, in case of a Traffic Challan, the receipt or ticket UsUally
represents acknowledgment of an accUsation for a penalty which is
UsUally fine of a sUm of money.
Challan as a monetary credit receipt
Banking challan
In case of banking "Challan" is a way of crediting the money to one's
bank accoUnt throUgh a form, generally Used in India and Pakistan as a
receipt for payment or delivery, and "C.I.N." woUld stand for "Challan
Identification NUmber". As per the definition on the UBS Management

Page | 61
firm website: A challan or bank challan is defined as an official
docUment, form, or piece of paper Used to credit money fromone
accoUnt to another. It is almost similar to the deposit slip available in
the bank with which yoU can deposit money into someone's accoUnt in
cash. However, in the deposit slip yoU need to enter the recipient's data
and details while in the bank challan, they are already pre-filled.
Tax challans
Several Tax forms in India are known as Tax Challan[9] forms e.g.
CHALLANNO./ITNS 280, CHALLAN NO./ITNS 281, CHALLAN NO./ITNS 282,
CHALLAN NO./ITNS 283. The abbreviation CIN is also Used in this context
of tax forms as well.
General payment receipt challan
Any payment receipt from a big institUtion, especially govt institUtion is
sUedto an individUal may be termed a challan. e.g. Oxford Learners
Dictionary gives an example "YoU need to show a copy of the fee
payment challan before yoU can take the exam.

Challan No/ ITNS 280 to pay Income Tax Online

To pay Income Tax Online, the tax payer is reqUired to open the link–
https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp and
then click on Challan No/ ITNS 280 for the payment of Income Tax &
Corporation Tax. This will open the Challan No/ ITNS 280 wherein all
reqUisite details shoUld be fUrnished by the taxpayer. The following
are InstrUctions (along with screenshots) to be followed while
fUrnishing Challan No/ ITNS 280
1. Tax Applicable: If the Income Tax is being levied on a Company, the
option to be selected in Challan No/ ITNS 280 is (0020) – IncomeTax on
Companies. In all other cases, i.e. where income tax is not being levied
on a company and is being levied on others like Partnership Firm, LLP,
IndividUal etc – the option to be selected in Challan No/ ITNS 280 is
(0021) – Other than Companies.
2. PAN No. & FUll Name: The taxpayer shoUld carefUlly fUrnishthe
PAN No. in Challan 280 as a wrong PAN No. woUld lead to the tax
being deposited on somebody else’s name. The option for mentioning
Page | 62
the

Page | 63
name of the taxpayer cannot be manUally fUrnished Challan 280 and it
woUld be aUtomatically fetched from the name on the PAN No. The
name woUld be displayed on the confirmation screen after yoU click the
sUbmit bUtton.
3. Assessment Year: The Assessment Year for which the tax is being paid
shoUld be carefUlly selected in Challan No/ ITNS280asit displays the
option pay the tax for previoUs years as well. The Assessment Year is
the next year to the financial year.
4. Type of Payment: In this option, the taxpayer is reqUired to select
the type of payment in Challan 280. If the tax is being paid for the same
financial year on the basis of the estimated income – it woUld be
Advance Tax whereas if the tax is being paid after the end of the
financial year – it woUld be Self Assessment Tax.
5. Bank Name: The name of the bank throUgh which yoU intent to
make the online payment is to be selected in this box.
6. AmoUnt of Tax: The amoUnt of income tax to be paid is not
mentioned in Challan No/ ITNS 280 and woUld be mentioned on the
bank website.

Challan No/ ITNS 280: Beginners GUide to payTaxOnline

Challan No/ ITNS 280 is reqUired to be Used for the payment of

IncomeTax. This payment of Income Tax may be in the form of Advance
Tax, Self Assessment Tax, Tax on RegUlar Assessment, SUrcharge,
TaxonDistribUted Profits or Tax on DistribUted Income.  Recommended
Read: Income Tax Slab Rates Income Tax can be paid online as well as
throUgh cash/cheqUe/demanddraft at varioUs designated bank
branches. Whether yoU pay tax onlineor by visiting the bank, Challan
No/ ITNS 280 woUld be reqUired to be filedinall the cases. If yoU intent
to pay Income Tax by visiting the bank, yoU can downloadtheChallan
No/ ITNS 280 throUgh the following links, fUrnish all relevant detailsin
form Challan No/ ITNS 280 and deposit it with the bank
alongwithpayment of income tax.

Page | 64
Challan No/ ITNS 280 to pay Income Tax Online

To pay Income Tax Online, the tax payer is reqUired to open the link–
https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp and
then click on Challan No/ ITNS 280 for the payment of Income Tax &
CorporationTax. This will open the Challan No/ ITNS 280 wherein all
reqUisite details shoUld be fUrnished by the taxpayer. The following
are InstrUctions (along with screenshots) to be followed while
fUrnishing Challan No/ ITNS 280
1. Tax Applicable: If the Income Tax is being levied on a Company, the
option to be selected in Challan No/ ITNS 280 is (0020) – IncomeTax on
Companies. In all other cases, i.e. where income tax is not being levied
on a company and is being levied on others like Partnership Firm, LLP,
IndividUal etc – the option to be selected in Challan No/ ITNS 280 is
(0021) – Other than Companies.
2. PAN No. & FUll Name: The taxpayer shoUld carefUlly fUrnish the
PAN No. in Challan 280 as a wrong PAN No. woUld lead to the tax being
deposited on somebody else’s name. The option for mentioning the
name of the taxpayer cannot be manUally fUrnished Challan 280 and it
woUld be aUtomatically fetched from the name on the PAN No. The
name woUld be displayed on the confirmation screen after yoU click
the sUbmit bUtton.
3. Assessment Year: The Assessment Year for which the tax is being paid
shoUld be carefUlly selected in Challan No/ ITNS280asit displays the
option pay the tax for previoUs years as well. The Assessment Year is
the next year to the financial year.
4. Type of Payment: In this option, the taxpayer is reqUired to select
the type of payment in Challan 280. If the tax is being paid for the same
financial year on the basis of the estimated income – it woUld be
Advance Tax whereas if the tax is being paid after the end of the
financial year – it woUld be Self Assessment Tax.
5. Bank Name: The name of the bank throUgh which yoU intent to
make the online payment is to be selected in this box.
6. AmoUnt of Tax: The amoUnt of income tax to be paid is not
mentioned in Challan No/ ITNS 280 and woUld be mentioned on the
bank website.
Page | 65
Once yoU have fUrnished all relevant details, process the proceed
bUtton given at the bottom of the page and it woUld lead to a
confirmation page wherein all details as fUrnished by yoU woUld be
displayed. The FUll name of the taxpayer woUld also be displayed as
mentioned on the PANCard. If all details displayed on the confirmation
screen are correct, pressthe bUtton – “SUbmit to the Bank” or else press
the “Edit” bUtton which will again take yoU back to the first page to edit
the details. Once all details have been verified by yoU as correct and
sUbmitted to the bank, yoUr banker will ask yoU to login to yoUr bank
accoUnt. Once logged in, it will ask yoU for the amoUnt of Income tax
yoU woUld like topay, the sUrcharge levied on the same (if any),
edUcation cess levied onthesame, Interest and penalty levied (if any). On
sUbmitting these
details, press the “CalcUlate tax bUtton” and it will showthe total tax
to be paid (incl. the sUrcharge, edUcation cess, interest &penalty). YoU
are reqUested to make this payment online.

Page | 66
 CONCLUSION
The following projects are hencely researched and taken from different
websites and stUdy materials given by professors and invigilators who
helped Us taking this project. I also am gratefUl to oUr college for taking
this initiative to condUct practicals as well astheoretical concepts to
complete this project a whole. My respects also goes to oUr sUpervisors
to gUide Us to completely finish this project in time.

BIBLIOGRAPHY
 WWW.GOOGLE.COM
 WWW.WIKIPEDIA.COM
https://www.incometaxindiaefiling.gov.in/home

Page | 67