Affiliations: Aligarh Muslim University, India | Department of Computer Science and Engineering, Guru
Nanak Dev University, Amritsar, India
Note: [] Corresponding author: Harjit Sing, Aligarh Muslim University,
India. E-mail: harjit.singh@tes.com
Abstract: This paper gives a brief history and overview of the e-Filing of
Income Tax Returns (ITRs) in India and mentions some benefits of the e-Filing
system for different stakeholders. It provides objective information based on
reviews of literature and documents available on the e-Filing systems of
different revenue authorities worldwide, especially the e-filing systems for
tax related documents and forms. The paper explores the issues and shortcomings
of the old e-Filing system of Tax returns in India, with respect to the
expectations of the stakeholders from the system. It also tries to highlight
the factors that may have compelled the Government of India to take a decision
for implementing the new e-Filing System of Tax. The paper explains the
model/approach to execute the new e-Filing system in order to ensure that it
gives a win-win outcome for all stakeholders (including the citizens of India).
It explains why and how in this new system reliability and availability have
been given prime importance while highlighting the recommended features and
facilities of the new system, and the expectations of the different
stakeholders. This paper also recommends that in future, the e-Return file
upload type should be shifted to 'extensive Business Reporting Language' (XBRL)
from current extensible Markup Language'.