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Home > E Filing of Returns (Skill Enhancement)

E Filing of Returns (Skill Enhancement) [1]

Paper Code: 
25SATG601
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to acquire knowledge of E Filing of Forms. 

Course Outcomes: 

                 Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

25SATG401/25SATG601

 

E Filing of Returns

(Practical)

 

CO1: Determine tax liability of an individual assessee & examine provisions relating to filing of returns.

CO2: Examine the procedure for application of PAN along with E filing of Returns

CO3: Examine different types of ITR and related provisions

CO4: Develop an understanding of TDS, its provisions & type of forms for filing TDS returns

CO5: Apply the process of registration on GST Portal & E filing of GST Returns

CO6: Contribute effectively in course specific interaction.

Approach

in

teaching:

Interactive

Lectures,

Discussion,

Tutorials,

Problem solving sessions, Presentations

Learning

activities

for the

students:

Self-learning

assignments, Case Study analysis, Presentations, Group discussions

  

Continuous Assessment Test, Semester End Examinations, Quiz, Solving numerical problems, Assignments, Class Presentations, Individual and group projects.

 

12.00
Unit I: 
onceptual Framework of filing of returns:
  • ·Computation sheet of an Individual: Calculation of total income and tax liability under Old tax scheme and new tax scheme, Rebates and relief, Overview of basic deductions applicable to an Individual
  • Filling of Return as Statutory Obligation, Provisions relating to Timing of Filing of Return of Income, Defective of Incomplete Return, Belated Return of Income
 
12.00
Unit II: 
PAN and Introduction to E filing:
  • Meaning of e-filing, difference between e-filing and regular filing of returns
  • Benefits and limitations of e-filing, types of e-filing, e-filing process PAN: Concept, Significance and provisions related to PAN
  • Online Application for PAN and procedures
  • Introduction to Income Tax Portal and Registration on e-filing portal
  • Linking of Aadhar with PAN 
12.00
Unit III: 
Income Tax and E-filing of ITRs:
  • Downloading 26AS and Annual Information statement
  • Filing of Form 10IE and related provisions
  • Preparation of electronic return
  • Instructions for filing out form ITR-1, ITR-2, ITR-3, ITR-4, ITR-4S, ITR-5
12.00
Unit IV: 
TDS:
  • Introduction to the concept of TDS
  • Provision regarding returns of TDS
  • Types of forms for filing TDS returns
12.00
Unit V: 
GST Online procedures:
  • Registration on GST portal, E filing of GSTR 1 and GSTR 3B
  • Electronic cash ledger and Electronic credit ledger, Payment of taxes
Essential Readings: 
  • Income Tax- Agarwal, Jain, Sharma, Shah, Mangal (Ramesh Book Depot)
  • Income Tax-Patel, Chaudhary, Sharma, Modi, Bardia
References: 

Suggested Readings:

  • Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta (Bharat Law House Pvt Ltd, New Delhi
  • Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
  • Direct Tax Law and Practice- V.K Singhania  (Taxmann Publication, New Delhi)
  • Law and Practice of IncomeTax, MrDinkar Pagare, (M/S Sultan Chand& Sons)
  • Income Tax for Students-Sharad Bhargav, (Mashbara Industries)
  • Income Tax; Law and Accounts:- H.C Mehrotra(Sahitya Bhawan)

E-Content:

Reference Journals:

  • Tax World
  • Indian Journal of Finance
  • IUP Journal of Applied Finance
  • The Indian Journal of Commerce
Academic Year: 
2025-2026 [4]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/e-filing-returns-skill-enhancement

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/e-filing-returns-skill-enhancement
[2] https://www.incometaxindia.gov.in/pages/tutorials.aspx
[3] https://www.taxmann.com/virtualbooks/product/6695-income-tax-act-2021-virtual-book
[4] https://accountingtaxation.iisuniv.ac.in/academic-year/2025-2026