SUMMER TRAINING PROJECT

ON
“E-FILING OF INCOME TAX RETURN: A STUDY ON
AWARENESS AND SATISFACTION LEVEL OF TAX
PAYERS”

In the partial fulfilment of the Degree of Masters of Business

Administration

Under the Guidance of: Submitted By:

Dr. Komal Bhardwaj Divya Sharma
Professor 12237179
MMIM MBA Sem 3rd (C)

Maharishi Markandeshwar Institute of Management

Maharishi Markandeshwar (Deemed to be University)
NAAC Accredited Grade ‘A++’ University
Mullana, Ambala (Haryana), 13320

1
 PREFACE

MBA is the stepping stone to the Management Career. It has great pleasure in presenting
this research project which is essential in partial fulfilment of MBA programme.
Research report is an integral part of curriculum and its purpose is to provide the student
with the practical exposure of today’s changing scenario. It helps in the development
of practical skills and analytical thinking process about the investment methods of
different people in the present environment. It provides with the basic skills required to
perform the survey and statistical tool needed to analyses the data. Thus, it helps in
moulding the students according to the requirement of actual world. Simple language
has been used throughout the report. Report is illustrated with figures, charts, and
diagrams as and when required.

2
 ACKNOWLEDGEMENT

This project was a golden opportunity for learning and self-development. I consider
myself very lucky and honoured to have so many wonderful people that lead me
through in completion of this project. I extend my gratitude to Maharishi
Markandeshwar Institute of Management for giving me this opportunity. I am very
grateful to Dr. Komal Bhardwaj who was my guide during the development of this
project and it was her guidance and assistance which helped me in completing my
project and I am thankful for her support and friendly guidance. I would also like to
express special thanks to my supervisor Mr Sanjay Sharma for his guidance, support,
and supervision in completion of this report. I would like to thank all my colleagues
with whom I worked together during the internship programme.

(Divya Sharma)

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 DECLARATION

I, Divya Sharma, Roll No- 12237179, of MBA (Semester- III) of the Maharishi
Markandeshwar Institute of Management, Mullana (Ambala) hereby declare that
the Training Report entitled “E-Filing of Income Tax Return: A Study on Awareness
and Satisfaction Level of Tax Payers” is an original work and information provided
in the study is authentic to the best of my knowledge.
This report has not been submitted to any other institute for the award of any other
degree.

(Divya Sharma)

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 INDEX TABLE

SR.NO TITLE PAGE NO.

6 to 10
1. CHAPTER I- Introduction

CHAPTER II- Industry profile

2. 11 to 28

CHAPTER III- Company profile

3. 29 to 33

CHAPTER IV- Review of Literature

4. 34 to 36

CHAPTER V- Research Methodology

5. 37 to 41

CHAPTER VI- Analysis and Findings

6. 42 to 54

7. CHAPTER VII- Conclusion 55,56

CHAPTER VIII- Suggestion & Recommendation 57 to 60

8.

9. CHAPTER XI- Bibliography and Questionnaire 61 to 64

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 CHAPTER- I
INTRODUCTION

6
1.1 Abstract

E-filing of income tax is a modern, internet-based method for successfully submitting

Income Tax Returns (ITRs). The initiative was introduced as part of the government's
e-governance strategy to streamline tax filing processes, offering convenience to both
taxpayers and the administration. By utilizing digital platforms, e-filing has replaced
the traditional paper-based system, reducing time, effort, and errors associated with
manual submissions. This shift toward an online system is aligned with the broader
trend of digitization, which has transformed various sectors, from banking to public
services, making processes more efficient, transparent, and accessible. The
development of e-filing is a direct result of advancements in technology, with the
internet playing a central role. The rapid emergence of new technologies has
significantly improved the speed and ease of conducting financial and legal
transactions.

The internet has reshaped working practices by reducing manual effort and allowing
individuals to complete tasks with the click of a button from the comfort of their home
or office. This transformation has been especially beneficial in sectors like taxation,
where accurate record-keeping and timely submissions are crucial for both compliance
and revenue generation for the government.

To make the e-filing process more user-friendly, the Income Tax Department has taken
steps to clearly define the provisions, requirements, and step-by-step procedures that
taxpayers must follow. This not only enhances the taxpayer experience by simplifying
the process but also contributes to the government's efforts to ensure efficient tax
collection and minimize tax evasion.

By promoting the e-filing system, the government seeks to reduce the paperwork
burden on both taxpayers and the department, ensuring quicker processing of returns
and refunds, and improving overall governance.

In conclusion, while e-filing has the potential to revolutionize the way taxes are filed in
India, addressing the gaps in awareness, and improving user experience are critical for
its wider acceptance. This study's results could pave the way for more inclusive policies,
helping to bridge the digital divide and ensure that the benefits of e-governance reach

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all sections of society. By enhancing the ease of e-filing, the government can increase
compliance, improve revenue
collection, and ultimately contribute to
a more efficient tax administration system.

1.2
Introduction

Income tax is a yearly tax imposed on the income earned by an individual or entity,
referred to as an assesses. According to Section 4 of the Indian Income Tax Act, 1961,
tax is levied on the total income of the previous year, with the applicable rates
determined by the Finance Act of the corresponding assessment year. Furthermore,
Section 14 of the Income Tax Act classifies income into specific categories for the
purpose of taxation and computation of total income. These categories, or "heads of
income," are as follows:

 Income from Salaries

 Income from House Property

 Profits and Gains from Business or Profession

 Income from Capital Gains

 Income from Other Sources

The total income is calculated by aggregating the income from all five categories,
following the provisions of the Income Tax Act, 1961, as they stand on April 1 of the
financial year in question.

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For any government, ensuring efficient and fair collection of revenue is a primary
concern. In India, the Income Tax Department oversees all activities related to the
collection and administration of income tax. This department operates under the Central
Board for Direct Taxes (CBDT), which functions as a part of the Department of
Revenue within the Ministry of Finance, Government of India. The CBDT is
responsible for formulating policies and

providing guidance for the effective administration of direct tax laws, ensuring that tax
collection processes are smooth, transparent, and just.

The Income Tax Department of India introduced the electronic tax filing (e-filing)
system for submitting Income Tax Returns (ITRs) as a response to the increasing
importance of direct taxes, which contribute significantly to the nation's revenue. The
e-taxation system, implemented in the assessment year 2006-07 for all taxpayers, aimed
to improve the efficiency of the return filing process. Its primary goal was to replace
the manual, time-consuming, and bureaucratic processes with an efficient, secure, and
online method of service delivery.

E-filing enables taxpayers to submit their tax documents through the internet without
the need for physical paperwork. A variety of tax preparation software with e-filing
capabilities is available for both commercial and personal use. In simple terms, "e-file"
refers to the submission of ITRs electronically via the internet, making the process
faster and more convenient.

This system eliminates the need for standing in long queues or waiting for deposits, as
customized return forms are available on the Income Tax Department's website. These
forms are designed in such a way that taxpayers are not required to submit supporting
documents alongside their returns. The department aimed to simplify the filing process
for taxpayers and reduce the time required for data entry upon receiving the returns.
Offering an online filing option emerged as the most practical solution to meet these
needs.

While the introduction of e-filing was designed to benefit taxpayers by offering greater
convenience, the department also had to ensure that the system was secure and
trustworthy, so users would feel confident in submitting their returns online. To

9
facilitate the process, authorized intermediaries, known as e-return intermediaries, were
introduced. These intermediaries helped taxpayers file their returns electronically and
eliminated the duplication of efforts, streamlining the entire system. Additionally, e-
filing drastically reduced the response time for processing returns and issuing refunds.
It also eliminated the need for taxpayers to be physically present when filing their
returns, further enhancing the ease and accessibility of the process.

Overall, the e-filing system revolutionized tax filing in India, making it more efficient,
user-friendly, and aligned with the modern digital landscape.

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 CHAPTER- II
INDUSTRY PROFILE

11
2.1 Overview

Income tax is a fundamental part of India's fiscal system, contributing significantly to

government revenue. It is levied on the income of individuals, companies, and other
entities, helping to maintain economic stability and fund essential public services such
as infrastructure, healthcare, education, and welfare programs. The Income Tax
Department, which operates under the Ministry of Finance’s Central Board of Direct
Taxes (CBDT), is responsible for overseeing the administration of income tax.

2.2 Tax Structure

India employs a progressive income tax system, where tax rates increase with higher
income levels. The income tax system operates under the Income Tax Act of 1961, and
the rates applicable each year are outlined in the annual Finance Act.

Income is categorized under five key headings:

 Income from Salaries

 Income from House Property

 Profits and Gains from Business or

Profession

 Income from Capital Gains

 Income from Other Sources

2.3 Types of Taxes

The Income Tax Department manages two main types of taxation:

 Direct Taxes: These taxes are applied directly to an individual's or entity’s

income or wealth. Income tax is the primary direct tax in India.

 Indirect Taxes: These are levied on goods and services consumption, such as
the Goods and Services Tax (GST). Although GST is not directly managed by

12
 the Income Tax Department, it is a key part of India's overall taxation
framework.

2.4 Services Provided by the Income Tax Department

 Tax Collection: The department collects taxes from individuals, companies,

and entities based on their annual income.

 Taxpayer Assistance: It provides resources and support to simplify the tax

filing process, including through the e-filing platform and online help centres.

 Audit and Assessment: The department verifies the accuracy of income

reported by taxpayers through audits and assessments.

 Refund Processing: It ensures timely processing and disbursement of refunds

when taxes paid exceed the actual liability.

 Taxpayer Education: Awareness campaigns and programs are conducted to

improve tax compliance and educate taxpayers on their rights and duties.

2.5 Technological Advancements

The digital transformation of India’s tax system has improved efficiency and
transparency. Notable technological initiatives include:

 E-Filing: The introduction of e-filing platforms has simplified tax filing by

allowing taxpayers to submit returns electronically.

 Faceless Assessment Scheme: This initiative aims to reduce corruption and

increase transparency by eliminating direct interaction between taxpayers and
the tax department.

 Mobile Apps: Taxpayer services are now available via mobile apps, offering
facilities like filing returns, paying taxes, and tracking refunds.

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2.6 Industry Trends

 Growing Tax Base: Reforms like demonetization, linking Aadhaar to PAN, and
implementing the Goods and Services Tax (GST) have broadened India’s tax
base.

 Digital Economy Taxation: Taxes such as the Equalisation Levy have been
introduced to target foreign digital service providers operating in India.

 Enhanced Compliance: Initiatives to combat tax evasion and black money,

along with stricter penalties, are reshaping the tax landscape.

 Improved Taxpayer Services: Digital platforms have accelerated processes

like refund issuance and return processing, enhancing the taxpayer experience.

2.7 Market Size

India's income tax system is a significant source of government revenue. In FY 2023-

24, direct tax collections accounted for a substantial portion of the government’s
income, with contributions from both individuals and corporate entities. The
government is actively working to expand the tax base through initiatives aimed at
formalizing more of the economy.

2.8 Key Stakeholders

 Income Tax Department: The authority responsible for enforcing tax laws,
collecting revenue, and ensuring compliance.

 Taxpayers: A diverse group that includes individuals, businesses, trusts, and

other organizations.

 Tax Professionals: Chartered Accountants, tax consultants, and financial

advisors assist taxpayers with compliance, planning, and return filing.

 E-Filing Platforms: Private companies provide e-filing services, helping

simplify the tax filing process for individuals and businesses.

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2.9 Regulatory Framework

The income tax system in India operates under:

 Income Tax Act, 1961: This act governs the taxation of income and includes
provisions on tax rates, exemptions, penalties, and other rules.

 Central Board of Direct Taxes (CBDT): The policy-making body for direct
taxes in India, overseeing the implementation of tax laws and regulating the
Income Tax Department.

 Finance Act: Annually updated during the Union Budget, the Finance Act
introduces new provisions and adjustments to tax rates.

2.10 Educational and Professional Requirements

To work in the field of income taxation, professionals usually need:

 Chartered Accountancy (CA): This qualification enables professionals to

provide tax advisory, compliance, and audit services.

 Tax Practitioners: Individuals certified in tax law or taxation can offer advisory
services.

 Postgraduate Qualifications: Degrees in finance, tax law, or accountancy

provide specialized knowledge in direct taxes.

2.11 Challenges

 Tax Evasion: Despite government efforts to combat tax evasion, many

individuals and businesses underreport their income, leading to reduced tax
collections.

 Complex Tax Laws: India’s tax regulations are complex and change frequently,
making compliance difficult without expert help.

15
  Technology Adaptation: While digital tax services have improved, many
taxpayers, particularly in rural areas, face challenges in adapting to online
platforms.

 Compliance Costs: Small businesses and startups often struggle with the high
cost and complexity of tax compliance, including audits and regular filings.

(B)

2.1 E-Filing of Income Tax Return (ITR) in India

E-filing of Income Tax Returns (ITR) refers to the process of submitting your
income tax returns online via the Income Tax Department's website or
authorized e-filing portals. Introduced as part of India’s e-governance
initiatives, e-filing has become a popular method for filing taxes due to its
convenience, speed, and the reduced paperwork involved.

2.2 Benefits of E-Filing ITR

1. Convenience: Taxpayers can file their returns from anywhere with an internet
connection, without visiting the Income Tax office.

2. Time-Saving: The process is quick, eliminating long queues and manual

submission, while refunds are processed faster.

3. Accuracy: E-filing platforms automatically calculate taxes and verify entries,

reducing errors in the tax filing process.

4. Acknowledgment and Tracking: Upon e-filing, taxpayers receive an

acknowledgment receipt (ITR-V) and can track the status of their returns.

5. Digital Recordkeeping: E-filing enables digital storage of tax documents and

returns, making future access easier.

6. Secure Transactions: The government ensures a secure platform for e-filing,

providing encryption and digital signature options to protect sensitive data.

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2.3 Steps to E-File an Income Tax Return

1. Register on the Income Tax e-Filing Portal:

o Visit the Income Tax Department's official website and create an account
using your PAN (Permanent Account Number).

o Enter personal details, create a user ID, and complete the registration.

2. Login and Download ITR Form:

o After logging in, select the appropriate ITR form based on your income
source and category.

o For salaried individuals, ITR-1 (Sahaj) is commonly used, whereas

business owners may use ITR-3 or ITR-4.

3. Fill in the Required Information:

o Download the ITR form and fill in the necessary details such as personal
information, income details, deductions under Section 80C, and other
applicable sections.

o You can also pre-fill certain sections of the form using data from
previous returns or Form 26AS (tax credit statement).

4. Compute the Tax Liability:

o After filling the details, the portal calculates the tax liability
automatically.

o The system will also show any refunds due or additional tax payable.

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5. Upload the ITR Form:

o Once the form is filled and verified, upload it on the portal. If using
digital signature (DSC), ensure it is registered with the Income Tax
Department.

o If no DSC is used, an ITR-V will be generated after submission.

6. Verification of ITR:

o The filing process is complete only after verification. Taxpayers can

verify their return in any of the following ways:

1. Aadhaar OTP: Use an OTP sent to your Aadhaar-registered

mobile number.

2. Net Banking: E-Verify the return through your net banking

account.

3. Physical Submission of ITR-V: Send the signed ITR-V form

by post to the Central Processing Centre (CPC) in Bengaluru
within 120 days of filing.

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7. Receive Acknowledgment:

o After successful verification, an acknowledgment of the filed return is

generated. You can also track the status of your ITR and refund, if
applicable, on the portal.

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20
2.4 Types of ITR Forms and Who Should File

ITR Form Who Should File

ITR-1 For individuals earning income from salary, pension,
(Sahaj) one house property, and other sources (excluding lottery
and racehorses). Income up to ₹50 lakh.
ITR-2 For individuals and HUFs not having income from
business or profession, but with capital gains and other
sources.
ITR-3 For individuals and HUFs having income from business
or profession.
ITR-4 For individuals, HUFs, and firms opting for presumptive
(Sugam) taxation under Sections 44AD, 44ADA, and 44AE.
ITR-5 For persons other than individuals and HUFs, such as
firms, LLPs, AOPs, and trusts.
ITR-6 For companies other than those claiming exemption
under Section 11.
ITR-7 For entities required to furnish returns under Sections
139(4A), 139(4B), 139(4C), or 139(4D) (e.g., trusts,
political parties).

2.5 Documents Required for E-Filing ITR

 PAN Card

 Form 16: Issued by the employer for salaried individuals.

 Form 26AS: Tax credit statement that shows the details of TDS deducted,
advance tax paid, and refunds.

 Bank Account Details: Bank statements for income validation and refunds.
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  Investment Proofs: Documents supporting deductions under Section 80C, 80D
(life insurance, health insurance, PPF, etc.).

 Home Loan Interest Certificate: If applicable.

 Aadhaar Card: Mandatory for identity verification and linking PAN with
Aadhaar.

2.6 Due Dates for Filing ITR

The due dates for filing ITR for different categories of taxpayers in India are:

 Individuals and HUFs (not requiring audit): July 31 of the assessment year.

 Taxpayers requiring audit: October 31 of the assessment year.

 Companies and others: November 30 of the assessment year.

2.7 Penalties for Late Filing

Filing your ITR after the due date can result in penalties:

 Penalty of ₹5,000 if filed after the due date but before December 31.

 Penalty of ₹10,000 if filed after December 31.

 Additionally, interest under Section 234A, 234B, and 234C may be levied for
late payment of taxes.

2.8 Challenges of E-Filing

1. Technical Difficulties: Sometimes, users face issues like website downtimes or

glitches during the filing process.

2. Complexity for First-Time Users: Taxpayers unfamiliar with digital platforms

may find it challenging to navigate the e-filing process without assistance.

3. Lack of Awareness: Some individuals may not be fully aware of the benefits
and procedures of e-filing.

2.9 Future of E-Filing in India

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 India’s e-filing system is evolving rapidly, with initiatives like Faceless
Assessments, AI-driven tax compliance systems, and pre-filled ITR forms
aimed at making the process smoother, more transparent, and user-friendly. As
the government continues to enhance the digital infrastructure for taxation, e-
filing is expected to become the default mode for all taxpayers.

In conclusion, e-filing of ITR has made tax compliance more accessible and
efficient for Indian taxpayers, and its continued evolution promises further ease
of use and faster processing of returns and refunds.

2.10 REASONS

1. Lack of Awareness

 Unfamiliarity with the E-Filing Process: Many taxpayers are unaware of the
e-filing procedure, the required documents, and the deadlines for filing their
returns. This lack of awareness is particularly prevalent among first-time filers
and individuals in rural areas who may not have easy access to digital resources
or support.

 Unawareness of Tax Deductions and Benefits: A significant number of

taxpayers are unaware of tax-saving options available under various sections
like 80C, 80D, etc., which could help reduce their tax liabilities. This leads to
missed opportunities for tax optimization and discourages them from filing their
returns.

2. Technical Challenges

 Difficulties Navigating the E-Filing Portal: Despite improvements in the

online tax filing system, many taxpayers still face issues with the user interface.
Individuals, especially those with limited technical knowledge, may struggle to
complete their returns due to complexities in the system.

 Technical Glitches: During peak filing seasons, the e-filing portal often
experiences downtime, slow loading times, or error messages that prevent
taxpayers from filing on time. These technical issues cause frustration and
delays in filing.

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 Inadequate Support for Errors: Taxpayers sometimes face difficulties in
correcting errors after submitting their returns. For instance, mistakes in
personal details or income-related information require resubmission, and the
lack of clear guidance makes this process cumbersome.

3. Dependence on Third-Party Services

 Reliance on Tax Consultants: Many taxpayers, especially those with complex

income sources, rely heavily on tax consultants or accountants to file their
returns. This dependence often leads to delays in filing if the consultants are
unavailable or if taxpayers forget to provide necessary documents on time.

 Increased Costs: For some taxpayers, hiring professionals adds to the overall
cost of filing taxes. Small businesses and low-income individuals may find these
services expensive and may delay or avoid filing for this reason.

4. Financial and Administrative Barriers

 Cash Flow Issues: Businesses and individuals may delay filing returns due to
temporary cash flow problems, especially if they owe taxes. The ability to pay
tax liabilities often influences whether they file their returns on time.

 Lack of Documentation: Taxpayers may not have the required documents

(such as Form 16, TDS certificates, or investment proofs) ready in time for
filing. This often leads to delays or incomplete filings.

5. Complexity of Tax Regulations

 Confusion Over Tax Categories: The complexity of tax laws, such as the need
to categorize various sources of income (e.g., capital gains, salary, business
profits), can lead to confusion. Taxpayers, especially those filing for the first
time, often struggle to understand which ITR form to use and how to report their
income correctly.

 Constant Changes in Tax Rules: Frequent changes in tax laws and deductions
also create uncertainty among taxpayers, especially those who may not have
access to timely updates or professional advice.

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 6. Psychological Barriers

 Fear of Mistakes or Audits: Many taxpayers are reluctant to file their returns
due to the fear of making errors or being audited by the tax authorities. This fear
is exacerbated by a lack of confidence in their ability to understand the filing
process and the technicalities involved.

 Procrastination: Some taxpayers simply delay filing their returns due to

procrastination, often underestimating the penalties and consequences
associated with late or non-filing. This behavior is particularly common in
individuals who are not aware of the potential legal repercussions.

7. Accessibility Issues

 Limited Internet Access: A significant number of individuals, particularly in

rural areas, do not have access to reliable internet or digital devices to file their
returns online. This lack of access to e-filing platforms limits their ability to
comply with tax regulations.

 Digital Literacy Gap: Older taxpayers or those with limited education may
struggle to use online portals. The lack of digital literacy creates a barrier, as
these individuals may not feel comfortable or capable of filing their returns
online.

8. Inadequate Government Support

 Limited Guidance: While the Income Tax Department offers online resources,
many taxpayers feel that there is inadequate personalized support to assist them
in the e-filing process. Lack of clear instructions or difficulty accessing support
channels contributes to delays.

 Language Barriers: The e-filing platform primarily operates in English, which

may be a barrier for taxpayers who are not fluent in the language. Offering
multilingual support could improve accessibility for a wider range of taxpayers.

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2.11 Conclusion

Income tax plays a crucial role in India's fiscal framework, supporting the
government’s ability to fund essential services. With ongoing reforms,
technological advancements, and increased focus on compliance, the future of
the industry looks promising. Despite challenges such as tax evasion and
complex laws, digitalization and policy reforms are expected to improve
transparency and efficiency in the system. The Income Tax Department and tax
professionals will continue to be essential in shaping India's economic growth

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27
28
 CHAPTER- III
COMPANY PROFILE

29
3.1 Company Overview

Sanjay Shalinder & Associates is a well-established firm of tax consultants and

corporate tax lawyers, based in Chandigarh. The firm has built a reputation for
providing expert tax consulting services to businesses and individuals, helping them
navigate the complexities of tax regulations and compliance. Led by the experienced
and knowledgeable Mr. Sanjay Sharma, the firm offers a range of tax services
designed to simplify the tax process for clients and provide strategic advice to optimize
tax savings.

3.2Company History: Sanjay Shalinder & Associates

Established in 2019, Sanjay Shalinder& Associates began as a small tax consultancy

firm founded by Mr. Sanjay Shalinder with a vision to offer expert tax advice to
individuals and small businesses. From the outset, the firm built a reputation for
providing personalized, high-quality services, focusing primarily on direct taxation.

By 2005, the firm expanded its service portfolio to include indirect taxes, such as VAT
and service tax, as client needs grew with the changing tax landscape in India. The
firm’s attention to detail and commitment to helping clients optimize their tax strategies
led to a steady increase in its client base.

In 2008, Sanjay Shalinder & Associates ventured into corporate tax advisory and legal
services, broadening its capabilities to serve larger businesses. The firm began assisting
corporations with tax planning, structuring, and compliance, further establishing its
foothold in the tax consultancy industry.

The introduction of Goods and Services Tax (GST) in 2017 marked a major shift in
the Indian tax system, and Sanjay Shalinder & Associates played an instrumental role
in helping businesses transition to the new regime. The firm provided end-to-end
support with GST registration, compliance, and advisory services, becoming a trusted
partner for businesses navigating this significant tax reform.

30
Over the years, the firm has embraced technology-driven tax solutions, staying at the
forefront of tax digitization and compliance. As a result, Sanjay Shalinder & Associates
is recognized for its expertise in direct and indirect taxation, corporate tax
compliance, and tax litigation support.

With over two decades of experience, Sanjay Shalinder & Associates continues to
serve clients with professionalism and integrity, delivering tailored solutions that
address the complexities of India’s tax environment while maintaining a client-focused
approach.

1. Tax Consultancy Services:

Sanjay Shalinder & Associates offers comprehensive tax consultancy services to an
individuals, small businesses, and corporations. Their team of tax professionals can
provides expert advice on tax planning and compliance, helping clients optimize their
tax positions while adhering to all legal requirements. Key services include:

 Income Tax Advisory

 Tax Return Preparation and Filing
 Capital Gains Tax Planning
 Tax Exemption and Deduction Guidance

2. GST Compliance and Advisory:

The firm specializes in Goods and Services Tax (GST) advisory, offering complete to
support from registration to compliance. They assist businesses in understanding and
meeting their GST obligations, ensuring smooth operations under the GST regime.
Services include:

 GST Registration
 Filing of GST Returns
 GST Compliance Audits
 Advisory on GST Impact on Business

3. Corporate Taxation:
Sanjay Shalinder & Associates provides corporate tax advisory services, assisting
businesses with tax compliance, planning, and structuring. Their expertise helps

31
companies minimize tax liabilities and remain compliant with the latest regulations.
Services include:

 Corporate Tax Compliance

 Tax Planning for Corporations
 Tax Structuring for Mergers and Acquisitions
 Tax Filing and Compliance

4. Indirect Taxation Services:

The firm offers specialized services related to indirect taxes such as VAT, service tax
(legacy cases), and other relevant taxes. They help clients navigate the complexities of
indirect tax laws and maintain full compliance. Services include:

 VAT Compliance and Advisory

 Service Tax (Legacy Cases)
 Assistance with Custom Duties
 Representation before Tax Authorities

5. Tax Litigation and Dispute Resolution:

Sanjay Shalinder & Associates provides representation and litigation support to clients
facing disputes with tax authorities. Their legal experts help resolve tax disputes
through negotiation and representation in legal forums. Services include:

 Representation in Tax Litigation

 Dispute Resolution with Tax Authorities
 Penalty Mitigation and Negotiation
 Appeals and Settlements

6. Corporate Legal Advisory:

The firm offers a wide range of corporate legal advisory services to businesses,
assisting with legal structuring, corporate governance, and regulatory compliance.
Their legal team ensures that clients’ business practices remain in line with the latest
laws. Services include:

 Corporate Restructuring

32
  Legal Due Diligence
 Corporate Governance Advisory
 Regulatory Compliance

7. Tax Audit and Compliance:

Sanjay Shalinder & Associates conducts tax audits for businesses to ensure their
financial records comply with tax regulations. They provide thorough audits and assist
in meeting statutory requirements Sanjay Shalinder to avoid penalties. Services
include:

 Tax Audits
 Statutory Compliance Reviews
 Internal Audits for Tax Compliance
 Assistance in Facing Tax Authorities During Audits

Sanjay Sharma & Associates strives to provide personalized, efficient, and practical tax
solutions to ensure smooth compliance and tax optimization for all their clients.

3.3 Key Management Personnel: Sanjay Shalinder & Associates

1. Mr Sanjay Shalinder – Founder & Managing Partner

Mr. Sanjay Sharma is the visionary behind Sanjay Shalinder & Associates, founded in
2019. With over 5 years of experience in taxation and corporate law, he leads the firm
with a focus on providing innovative tax solutions and legal advisory services.

His expertise in direct and indirect taxation, particularly GST, has made his a trusted
advisor to businesses and individuals alike.

2. Mr. Shalinder Sharma – Senior Tax Consultant

Mr. Shalinder Sharma plays a crucial role in the firm, bringing 8 years of excellent
experience in corporate tax advisory and compliance. He specializes in tax planning
for businesses, corporate restructuring, and handling complex tax matters.

His strategic insights and practical approach ensure that clients receive the most
efficient tax solutions tailored to their specific needs.

33
 CHAPTER- IV

REVIEW OF LITERATURE

34
 Hite and McGill (1992) in their study state that tax practitioners must be a
credible source of information for tax payers they are to offer tax advice and
have it receipted. As tax system become more complex tax payers turn to tax
practitioners for expert advice.

 Kennedy and Henry A (1992) in their study state that, the Income Tax Act may
appear as though it is difficult to comprehend but once a methodical approach
is employed in reading and using it, understanding the income tax law becomes
easier. The reader should find out who is liable to pay the tax, based upon which
the tax will be levied, the tax rates to be applied to the tax base and how or when
the tax is to be paid. These are the four requirements of a tax law which can be
found in the divisions of each part of the act. When these are identified,
understanding of the other structural elements will not be difficult.
 Wang (2002) in his study discussed about adoption of electronic tax filing
systems. This paper discusses the factors affecting the adoption of electronic
tax-filing systems. Using the technology acceptance model (TAM) as a
theoretical framework, the study introduced “perceived credibility” as a new
factor that reflects the user’s intrinsic belief in the electronic tax-filing systems.
The findings of the study provided important implications for developing
effective electronic government services in general and effective electronic tax-
filing systems in particular.
 Azmi et al. (2010) in their study explained about the taxpayer’s response who
accepted the e-filing system. The e-filing system is an important e-government
service in Malaysia. The study proposed a model consisting of three constructs,
which was perceived usefulness, perceived ease of use and perceived risk. The
sample size is 200 respondents. Questionnaires were distributed through emails.
The survey instrument was based on 7-point Likert scale questionnaire.
 Geetha et al. (2012) in their study focused about the perceptions of e-filing of
income tax return. To assess the tax payer’s perception, awareness towards e-
filing of income tax returns, the study used a questionnaire of 200 respondents
to find out the result.
 Mamta (2012) explained that he felt it easy to use e-filing system. To investigate
whether the tax payers had encountered any problems/ (or facilities) in using

35
the e-filing system. To analyse the situation, 300 respondents and their result
were recorded. It can be concluded that majority of the tax payers have own
enough facility to use e-Filing system at home or at the workplace and ease of
use is the most important reason to file returns online.

36
 CHAPTER- V

RESEARCH METHODOLOGY

37
5.1 Research Objectives

 To evaluate the level of awareness among taxpayers regarding the e-filing of

income tax returns.

 To measure the satisfaction levels of taxpayers with the e-filing process,

examining their overall experiences, ease of use, security perceptions, and
available support services provided by the Income Tax Department.

5.2 Research Design

This research employs a descriptive design to systematically examine the

current state of taxpayers' awareness and satisfaction with e-filing. The design
includes:

 Quantitative Approach: A structured questionnaire was used to collect

numerical data from participants, measuring variables like awareness,
satisfaction, ease of use, security, and demographics.

 Use of Statistical Tools: Methods such as ANOVA (Analysis of Variance), and

Correlation were employed to analyse the data and identify significant trends.

5.3 Sampling Frame

The sampling frame for this study included individual taxpayers, focusing on
those who regularly file income tax returns either electronically or manually.
Respondents from various sectors were selected to ensure a diverse
representation, including:

 Government employees: Salaried individuals with mandatory tax filing

requirements.

 Educators: Teachers and professors from local institutions, representing

various income levels and access to e-filing resources.

 Bank and Railway Employees: Workers from the public and private banking
sectors.

 Advocates and Other Professionals: Self-employed individuals who file tax

returns as part of their professional obligations.

38
5.4 Sampling Unit

The sampling unit comprises individual taxpayers who participated in the

study. These respondents were selected based on their eligibility for tax filing
and familiarity with the e-filing system, allowing for meaningful insights.

 Structured Questionnaire: A structured questionnaire was utilized to collect

data. The questionnaire included:

o Closed-ended questions: These offered predefined responses, allowing

participants to rate their satisfaction or awareness levels on a Likert
scale.

o Demographic questions: Questions on age, gender, education, and

income were included to identify patterns among different groups.

o E-filing-specific questions: Focused on aspects like ease of use,

security concerns, and overall satisfaction with the system.

This structured format ensured consistency in responses, facilitating easier

statistical analysis.

5.5 Sampling Technique

The study used a convenience sampling technique, selecting respondents who

were easily accessible and willing to participate. This technique was chosen due
to:

 Time and Resource Constraints: Convenience sampling allowed for quicker

data collection within the available timeframe.

 Geographical Focus: As the study was restricted to Yamuna Nagar district,

targeting accessible respondents was the most practical approach.

 Relevance: The study focused on taxpayers who were familiar with or had
experience with the e-filing system, ensuring the relevance of the data collected.

While convenience sampling may limit the generalizability of the results, it

provided valuable insights into the local population's e-filing practices.

5.6 Sample Size

39
 The study surveyed 70 respondents, including:

 37males and 33 females, representing different professional backgrounds.

 Respondents were selected from a variety of income groups, educational levels,

and age ranges.

A sample size of 70 was sufficient for conducting statistical analyses and

drawing insights about taxpayers’ awareness and satisfaction levels with the e-
filing system.

5.7 Duration

The study was conducted over a period of two months, which encompassed:

 Questionnaire Design: Crafting and refining the structured questionnaire.

 Data Collection: Distributing questionnaires and conducting personal

interviews across different sectors.

 Data Analysis: Employing statistical tools like SPSS to analyse the collected
data.

This timeframe ensured comprehensive data collection and analysis, while

allowing for flexibility to address any challenges during the process.

5.8 Limitations

Despite the study’s findings, there are several limitations that should be
considered:

 Geographic Scope: The study focused solely on taxpayers in Chandigarh,

making it difficult to generalize the results to other regions or the country.
Taxpayers in metropolitan or rural areas may have different experiences with e-
filing that were not captured in this study.

 Sample Size: Although the sample size of 70 was adequate for analysis, a larger
sample might provide more robust and generalizable conclusions. The small
sample size may not fully reflect the diversity of taxpayer experiences across
India.
40
 Sampling Bias: As the study used convenience sampling, there is potential for
bias, as the respondents who were easily accessible may not fully represent the
larger population. This could skew results toward taxpayers who are more
familiar with e-filing or are more comfortable with technology.

 Self-Reported Data: The data was based on respondents' self-assessment,

which may be subject to bias or inaccuracies. Some respondents may have
provided socially desirable answers, while others may have misunderstood
certain questions.

 Narrow Focus on Awareness: The study concentrated on general awareness

and satisfaction with the e-filing system, but did not explore deeper aspects such
as digital literacy, accessibility issues in rural areas, or challenges faced by
non-filers, which could provide additional insights.

41
 CHAPTER- VI

ANALYSIS AND FINDINGS

42
The analysis of the data is done as per the survey finding. The data is represented
graphically in percentage. The percentage of the people opinion were analysed and
expressed in the form of charts.

QUESTION 1.) Duration of Business/Employment:

DURATION PERCENTAGE
Less than 3 years 54.28%
3 to 5 years 15.7%
3 to 5 years 11.4%
More than 10 years 18.62%

DURATION
19%

11%
54%

16%

The duration of business/employment chart reveals that a significant portion

of respondents (54.28%) have been in business or employment for less than
three years. This finding indicates that a large number of participants are
relatively new to earning taxable income, which may correlate with their limited
familiarity with tax filing processes. Such data underscores the importance of
introducing targeted awareness programs for individuals at the start of their
professional journeys to ensure compliance with tax regulations.

QUESTION 2.) Are you eligible to file income tax returns?

ELIGIBILITY PERCENTAGE
Yes 44%
No 56%

43
 ELIGIBILITY

44%

56%

Eligibility to file income tax returns, it is evident that only 44% of respondents
are eligible to file returns, while the remaining 56% fall outside the taxable
income threshold. This statistic suggests that over half of the surveyed
population does not actively participate in tax filing, potentially affecting their
awareness and engagement with e-filing systems.

QUESTION3.) What is your annual income?

ANNUAL TURNOVER PERCENTAGE

Less than ₹2.5 lakhs 50%
₹2.5 to ₹5 lakhs 31.4%
₹5 to ₹10 lakhs 12.8%
More than ₹10 lakhs 5.8%

ANNUAL TURNOVER
6%
13%

50%

31%

The analysis of annual income levels shows that half of the respondents (50%)
earn less than ₹2.5 lakhs annually, with an additional 31.4% earning between
₹2.5–5 lakhs. This income distribution demonstrates that most participants
belong to lower-income brackets. Consequently, their limited financial literacy
and exposure to tax-saving options could hinder effective utilization of the e-
filing platform.

44
QUESTION 4.) Do you know your PAN (Permanent Account Number)?

PAN PERCENTAGE
Yes 40%
No 60%

PAN

40%
60%

A striking observation from the PAN awareness data is that only 40% of
respondents are aware of their Permanent Account Numbers, while a concerning
60% are not. As PAN is a fundamental requirement for tax compliance, this lack
of awareness highlights a major knowledge gap among taxpayers. It emphasizes
the urgent need for widespread education campaigns to inform individuals about
the significance of PAN in tax filing.

QUESTION 5.) Are you aware of the income tax filing deadlines?

AWARENESS PERCENTAGE
Aware 42%
Partly Aware 50%
Not Aware 8%

45
 AWARENESS
8%

42%

50%

Awareness of income tax filing deadlines further highlights the knowledge gap, with
only 42% of respondents being fully aware of deadlines. Around 50% have partial
knowledge, and 8% lack awareness altogether. This demonstrates that many taxpayers
risk late submissions, which could result in penalties. Educating taxpayers about timely
filing through reminders, notifications, and targeted communication could address this
issue effectively.

QUESTION 6.) Are you aware of the tax-saving options available under section
80C, 80D, etc.?
AWARE ABOUT 80C, 80D PERCENTAGE
Aware 22.8%
Partly Aware 13%
Not Aware 64.2%

AWARE ABOUT 80C, 80D

23%

13%
64%

Awareness of tax-saving options under sections like 80C and 80D is particularly low,
with 64.2% of respondents unaware of these benefits. Only 22.8% possess full
knowledge, and the rest are partially aware. This trend suggests that taxpayers are

46
missing significant opportunities to reduce their tax liabilities. Government and private
entities could work together to provide better resources and guidance on leveraging tax-
saving options to their full potential.

QUESTION 7.) Do you face any technical issues while using the Income Tax e-
filing portal?
TECHNICAL ISSUES ON PERCENTAGE
PORTAL
Yes 50%
No 50%

TECHNICAL ISSUES

50% 50%

Regarding the technical aspects of the e-filing system, the responses are evenly split,
with 50% of users facing technical difficulties while using the portal. This finding
indicates that while the system is operationally efficient for many, improvements in user
interface, technical support, and system stability are essential to ensure a seamless
experience for all users.

QUESTION 8.) Do you feel that e-filing of income tax returns is user-friendly?
ITR IS USER FRIENDLY PERCENTAGE
Yes 65.7%
No 34.3%

47
 ITR IS USER FRIENDLY

34%

66%

The perception of user-friendliness is largely positive, with 65.7% of respondents

finding the e-filing platform easy to use. This indicates that despite technical glitches,
the overall design and usability of the system resonate well with a majority of users,
reflecting the success of user-centric design initiatives.

QUESTION 9.) Do you rely on a third party (e.g., tax consultant, accountant) to file
your returns?
RELY IN THIRD PARTY PERCENTAGE
Yes 45.7%
No 54.3%

RELY ON THIRD PARTY

46%
54%

Reliance on third-party assistance, 45.7% of respondents reported depending on

professionals like tax consultants or accountants to file returns. While the majority prefer filing
independently, the notable percentage relying on external help suggests that the process may
still be perceived as complex or intimidating by some taxpayers. Simplifying the platform
further and providing step-by-step guidance could reduce this dependency.

QUESTION 10.) Have you ever missed filing your income tax returns?
MISSED FILING PERCENTAGE
Yes 54.28%
No 45.72%

48
 MISSED FILING

46%
54%

The data on missed tax filings shows that over half (54.28%) of respondents have failed
to file their returns at least once. This statistic underscores the need for better awareness
campaigns and simplified processes to encourage consistent compliance.

QUESTION 11.) Do you feel the government provides sufficient guidance and
support for income tax filing?

SUPPORT OF GOVT. PERCENTAGE

Yes 55.71%
No 44.29%

GOVT.SUPPORT

44%
56%

In Government support, 55.71% of respondents believe that the government provides

sufficient guidance for tax filing, while 44.29% disagree. Although a majority
appreciate the resources offered, the significant minority dissatisfied with government
support indicates a need for more accessible and effective communication and
assistance programs.

QUESTION 12.) Do you face any issues related to refunds or tax deductions while
e-filing?

49
 ISSUES REGARDING REFUNDS PERCENTAGE
Yes 44.28%
No 55.72%

REFUNDS ISSUES

44%
56%

Issues related to refunds and tax deductions were reported by 44.28% of respondents,
highlighting inefficiencies in refund processing and communication. Streamlining these
processes could significantly enhance user trust and satisfaction with the e-filing
system.

QUESTION 13.) Would you prefer more workshops or training on how to file
income tax returns?

TRAINING ABOUT FILING PERCENTAGE

Yes 55.71%
No 44.29%

TRAINING ABOUT ITR

44%
56%

The data on workshops or training sessions reveals that 55.71% of respondents would
welcome additional learning opportunities about income tax filing. This strong interest

50
reflects a clear demand for educational initiatives to improve taxpayers' knowledge and
confidence in using the e-filing platform.

OBJECTIVES 1.)

H0: Taxpayers are not significantly aware of e-filing features.

INTERPRETATION:

The hypothesis Taxpayers are not significantly aware of e-filing features is

evaluated based on the ANOVA results for awareness presented in the table. The F-
value for awareness is 1.465, and the p-value is 0.232. Since the p-value is greater than
the significance level of 0.05 (p>0.05p > 0.05p>0.05), we fail to reject the null
hypothesis (H₀).

51
OBJECTIVES 2.)

H0: Barriers do not significantly impact e-filing adoption.

INTERPRETATION:

The p-value for this correlation is 0.029 which is Lesser than the standard significance
threshold of 0.05. This indicates that the observed correlation is not statistically
significant and may have occurred due to random chance. As a result, we accept the
null hypothesis (H₀), concluding that there is no statistically significant relationship
between the level of technical issues and govt. support.

52
CHAPTER

FINDINGS

53
FINDINGS

1. Limited Awareness of E-Filing Processes

Many taxpayers lack a clear understanding of the e-filing system, including its
features, deadlines, and procedures. A significant portion of respondents were
unaware of basic requirements like PAN usage, applicable tax deductions, and
e-filing deadlines, indicating the need for better awareness campaigns.

2. Dependence on Third-Party Services

A considerable number of taxpayers rely on tax consultants or accountants to
file their returns due to a lack of confidence in handling the e-filing process
themselves. This dependency increases compliance costs and may discourage
timely filing.

3. Perception of User-Friendliness
While the majority of respondents found the e-filing portal user-friendly, the
notable proportion still reported challenges with navigating the system. First-
time users with limited technical skills were particularly affected.

4. Technical Issues and Glitches

Technical challenges, including slow website performance, downtimes, and
errors during submission, were frequently reported. These issues disrupt the
filing process, leading to frustration among taxpayers.

5. Low Awareness of Tax-Saving Options

A large percentage of taxpayers were unaware of deductions and benefits is
available under sections like 80C and 80D. This lack of knowledge leads to
missed opportunities for reducing tax liabilities.

6. Mixed Levels of Satisfaction

While many respondents expressed satisfaction with the speed and
convenience of e-filing, concerns were raised regarding the refund process,
security of personal data, and the clarity of instructions provided on the portal.

54
CHAPTER- VII

CONCLUSION

55
In today's world, new technologies are being introduced across all sectors,
including taxation. One such advancement is the e-filing system, which has
been made available to taxpayers for filing their income tax returns online. This
system offers the highest level of website security, ensuring the safety of
sensitive financial data. E-filing is an efficient and modern way of submitting
income tax returns and making tax payments, significantly saving time, energy,
and cost. It also reduces the stress associated with manual filing processes.
Taxpayers are encouraged to use these e-filing and e-payment services for a
smoother and more convenient experience.

A study conducted in Chandigarh revealed that existing users of the e-filing

system are generally satisfied with the services provided. The findings indicate
that a majority of individual taxpayers in the area are aware of and comfortable
with using the e-filing platform, further underscoring its effectiveness.

New technology is been gifted to tax payers for filing their income tax returns
through online is e-filing. The income tax e-filing is the highest level of website
security. The e-filing is the new effective method of filing income tax return
through online and make e-payment tax. It saves time, energy and cost and also
reduces our tension. So, the tax – payers are requested to use e-filing and e-
payment facilities. The study shows that the existing users are satisfied with the
e-filing facilities so most of the individual tax payers are awareness of the e-
filing in the Chandigarh.

56
 CHAPTER- VIII

SUGGESTION & RECOMMENDATION

57
 1. Increase Awareness

Why it's important: Many taxpayers, especially first-time filers, may be

unaware of the benefits and ease of e-filing. A lack of knowledge often leads to
reliance on intermediaries or delays in filing taxes.

How to implement:

 Multimedia Campaigns: Run awareness campaigns on television, radio, print

media, and social media to reach different demographics. These campaigns
should highlight the advantages of e-filing, including speed, convenience etc.

 Collaborate with Influencers: Partner with financial influencers or tax experts

on platforms like YouTube, Instagram, and LinkedIn to share information.

 Engage Tax Departments: Organize workshops and webinars through local tax
offices to educate the public about e-filing. Tax departments could send out
emails and SMS alerts with links to resources for first-time users.

 Target Specific Groups: Tailor awareness initiatives to various segments of

taxpayers such as small businesses, salaried employees, or senior citizens,
addressing their specific tax concerns and how e-filing caters to them.

2. Improve Accessibility

Why it's important: A significant portion of taxpayers may not be tech-savvy

or have limited access to digital devices, making it difficult for them to navigate
an online e-filing system.

How to implement:

 User-Friendly Design: Redesign the e-filing portal with a simple, intuitive

interface that requires minimal clicks to file returns. It should offer a clean
layout, clear instructions, and visual aids to guide users through the process.

 Multilingual Support: Offering the platform in multiple regional languages

will make it accessible to a wider audience. Language barriers can be a
significant obstacle for many taxpayers in non-urban areas.

58
 Mobile App Development: Develop a dedicated, easy-to-use mobile
application for e-filing. With the rising use of smartphones, a mobile app would
make the system more accessible.

 Assistive Tools: Provide video tutorials, live demos, and tooltips within the
system to guide users step-by-step through the filing process. A "basic mode"
option can be introduced for individuals with minimal tax knowledge,
automating as much as possible.

3. Provide Support

Why it's important: Filing taxes can be a complicated process for many
individuals, especially those unfamiliar with tax laws or the e-filing system.
Providing robust support will build confidence in the system and increase user
engagement.

How to implement:

 24/7 Helpdesk and Hotline: Establish a round-the-clock helpdesk to assist

taxpayers in resolving their queries. This can include a toll-free hotline number,
email support, and detailed FAQs.

 Online Chat Support: Introduce live chat or chatbot services within the e-filing
portal. An AI-driven chatbot could answer common questions, while live agents
could assist with more complex issues during peak hours.

 Tax Preparation Services: Partner with tax consultants or set up dedicated

centers where taxpayers can receive help in filling out their forms. These centers
can also host educational sessions, both in-person and virtual, to guide
taxpayers.

 Video Tutorials and Webinars: Offer online tutorials and webinars, especially
around tax season, to help taxpayers understand the entire process. Break down
complex topics like deductions, tax slabs, and form types.

4. Ensure Security

59
 Why it's important: Security is paramount when dealing with sensitive
personal and financial information. Taxpayers need assurance that their data is
safe from cyberattacks, fraud, or unauthorized access.

How to implement:

 Multi-Factor Authentication (MFA): Introduce MFA options that require to

users to verify their identity through multiple means, such as a combination of
passwords, OTPs sent to mobile devices, or biometric verification.

 Data Encryption: Ensure that all data transferred during the filing process is
encrypted. Employ the latest encryption standards to protect both data in transit
and data at rest.

 Regular Security Audits: Conduct regular vulnerability assessments and

penetration testing of the e-filing system to detect and resolve potential security
issues.

 User Alerts for Suspicious Activity: Implement a system that automatically

flags suspicious activity (e.g., multiple failed login attempts, unusual access
locations) and immediately notifies the user and the authorities.

 Publicize Security Measures: Educate taxpayers about the steps taken to

ensure their data security, such as encryption, secure servers, and audits.

5. Additional Considerations

 Incentives for E-filing: The government could consider providing small

incentives for taxpayers who choose e-filing over manual filing, such as faster
processing times, reduced fees, or entry into a lottery for tax rebates.

 Partnerships with Financial Institutions: Collaborate with banks and

financial institutions to promote e-filing. These institutions could provide access
to tax-related financial products and services, such as loans based on filed
returns, and assist users in the filing process.

By implementing these measures, the e-filing system will not only become more
accessible and user-friendly but also inspire greater confidence among
taxpayers. This will likely increase the adoption rate and ease the tax
compliance process.
60
 CHAPTER- XI
BIBLIOGRAPHY

61
 https://www.researchgate.net/publication/349948088_A_STUDY_ON
_AWARENESS_AND_SATISFACTION_LEVEL_OF_TAX-
PAYERS_TOWARDS_E-FILING_OF_INCOME_TAX_RETURN
 https://www.researchgate.net/publication/330933276_E-
Filing_of_Income_Tax_Return_A_Study_on_Awareness_and_Satisfac
tion_Level_of_Tax_Payers_in_Trichy_City
 https://www.researchgate.net/publication/334249670_A_study_of_sati
sfaction_level_and_awareness_of_tax-payers_towards_e-
filing_of_income_tax_return-with_reference_to_Moradabad_city
 https://ijsrd.com/articles/IJSRDV5I90155.pdf
 http://www.pbr.co.in/2017/2017_month/Jan/17.pdf
 https://www.semanticscholar.org/paper/E-Filing-of-Income-Tax-
returns%3A-Awareness-and-level-Rajeswari-
Mary/bc7dfb3ee45391c66906f7a25a999f2d741b7f7d
 https://www.researchgate.net/figure/Satisfaction-Level-of-tax-
payers_tbl2_330933276
 https://ijrpr.com/uploads/V4ISSUE2/IJRPR10052.pdf
 https://www.researchgate.net/publication/362252018_E-
FILING_OF_INCOME_TAX_RETURNS_IN_INDIA-
_AN_OVERVIEW
 https://www.researchgate.net/publication/378482059_A_study_of_Inc
ome_Tax_Deduction_Awareness_E-
Filing_of_Tax_Return_with_Special_Reference_to_Salaried_Class_Ta
x_Payers_of_Pune_city
 https://www.researchgate.net/publication/378482059_A_study_of_Inc
ome_Tax_Deduction_Awareness_E-
Filing_of_Tax_Return_with_Special_Reference_to_Salaried_Class_Ta
x_Payers_of_Pune_city
 https://www.researchgate.net/publication/378482059_A_study_of_Inc
ome_Tax_Deduction_Awareness_E-
Filing_of_Tax_Return_with_Special_Reference_to_Salaried_Class_Ta
x_Payers_of_Pune_city

62
 QUESTIONNAIRE

1. Duration of Business/Employment:

☐ Less than 3 years

☐ 3 to 5 years

☐ 5 to 10 years

☐ More than 10 years

2. Are you eligible to file income tax returns?

☐ Yes

☐ No

3. What is your annual income?

☐ Less than ₹2.5 lakhs

☐ ₹2.5 to ₹5 lakhs

☐ ₹5 to ₹10 lakhs

☐ More than ₹10 lakhs

4. Do you know your PAN (Permanent Account Number)?

☐ Yes

☐ No

5. Are you aware of the income tax filing deadlines?

☐ Yes

☐ Partly aware

☐ Not aware

6. Are you aware of the tax-saving options available under section 80C, 80D, etc.?

☐ Aware

☐ Partly aware

☐ Not aware
7. Do you face any technical issues while using the Income Tax e-filing portal?

63
 ☐ Yes

☐ No

8. Do you feel that e-filing of income tax returns is user-friendly?

☐ Yes

☐ No

9. Do you rely on a third party (e.g., tax consultant, accountant) to file your
returns?

☐ Yes

☐ No

10. Have you ever missed filing your income tax returns?

☐ Yes

☐ No

11. Do you feel the government provides sufficient guidance and support for
income tax filing?

☐ Yes

☐ No

12. Do you face any issues related to refunds or tax deductions while e-filing?

☐ Yes

☐ No

13. Would you prefer more workshops or training on how to file income tax returns?

☐ Yes

☐ No

64