“A STUDY OF PERCEPTION OF TAXPAYERS

TOWARDS E-FILING OF INCOME TAX RETURN”

Submitted in partial fulfillment of the requirements

For the award of the degree of

Bachelor of Business Administration (BBA)

To

Guru Gobind Singh Indraprastha University, Delhi

Guide: Submitted by:

Ms. Anjana Siddhant chopra
(Assistant professor) 1089031716

Institute of Innovation in Technology & Management,

New Delhi – 110058
Batch (2016-2019)
 CERTIFICATE

I, Mr. Siddhant chopra, Roll No. 10890301716, certify that the Project

Report/Dissertation BBA-310) entitled “A study of perception of Tax payers’ towards

e-filing of income Tax return” is an authentic work carried out by me. The matter

embodied in this project work has not been submitted earlier for the award of any degree

or diploma to the best of my knowledge and belief.

Signature of the Student

Date: March 18, 2019

Certified that the Project Report/ Dissertation (BBA-311) entitled “A study of

perception of Tax payers’ towards e-filing of income Tax return” done by Mr.

Siddhant chopra, Roll No. 10890301716, is completed under my guidance.

Signature of the Guide

Ms. Anjana singh
(Assistant professor)
March 18, 2019
 ACKNOWLEDGEMENT

It is a great pleasure for me to acknowledge the assistance and contributions given by

large number of individuals to this effort. First and foremost I wish to express my

deepest gratitude to Dr. CP Chawla, director, institute of innovation in technology and

management for giving me the opportunity to do this project work. I am in debt to the

institute. Secondly my deepest gratitude to Dr. Monika Kulshreshtha, head of the

department for the encouragement and co-operation extended to me and for their help

and useful suggestions for this Major project report. I am deeply thankful to my guide,

Assistant professor Ms. Anjana Singh, institute of innovation in technology and

management who spared her valuable time and effort to guide me in the completion of

the project.
 CONTENTS

S No Topic Page No

1 Chapter-1: Introduction -

2 Chapter-2: Theoretical Framework & Research -

Methodology

3 Chapter-3: Data Presentation, Analysis & -

Interpretation

4 Chapter-4: Summary and Conclusions

5 References/Bibliography

6 Appendices

LIST OF ABBREVIATIONS

S No Abbreviated Name Full Name

1 CRM Customer Relationship Management
2 EPS Earning Per Share
 CHAPTER 1
INTRODUCTION

Income tax department is one of the important departments of Ministry of Finance,

Government of India. This department has come into existence in 1860. The department

followed this act only for five years and, the second act came in force in 1865. There

were major changes in this act as compared to the first act. With this act the income tax

department started working with a new concept of agriculture income. However the

original story of income tax came into existence in 1922 with the implementation of

income tax act 1922. It showed the major changes from the last act by imposing the

charges in the year of assessment on the income of last year. After this, in 1956 the

government revised this act with few changes keeping the original in its format. For its

review, a committee was formed by the government. This committee made few changes

and submitted the income tax bill in Lok Sabha during April 1961. The president

accepted this bill on 13th September, 1961. Since 1961, Government has been using

this act for running Indian taxation system. The system identified few important facts

that tax payment decreases when tax saving investment increases along with the income

and employees preferred to invest in life insurance Corporation, provident fund and

national saving certificate.

In 2014, income tax department has established a system for centralized process of

returns and one prominent type is the introduction of electronic filing system for income

tax payers.

A system was desired that would make the process of filing of income tax returns (ITR)

easier for taxpayers and as well as reduce the time required for data entry at tier end of

receipt of income tax returns (ITR). Electronic filing is a new and effective method of

filing income tax returns online and has electronic taxes. The major advantage of

electronic filing includes the ease of use, technology, reduction in rush and saves the
time. After using an electronic service over the internet, the public may find that the

electronic service system is easy and useful.

Why there was an evolution of E-filing system existed? In this era the modern people

use the exclusive technology then the government of India make some possible facts

towards electronic filing, that the taxpayers have been submitted their tax returns online

with the help of the website i.e., http://incometaxindiaefiling.gov.in/. Electronic filing

comes with many benefits like Income Tax Payer can file their online return anytime in

day or night. Certainty of delivery and quick confirmation provides immediate

confirmation from tax administration that returns have been received. Tax payer

receiving refunds to get them sooner, privacy and security is assured by government of

India. Different drawback related like chance of data entry errors however in online the

transaction can be done electronically with a click of button. Here accessibility is

allowed 24*7*365. The handling and storing of data and documents is easy. It is the

fastest way to file electronic returns and helps to proceed quickly; even the due date to

file is over. Paper returns take approximately four to six weeks to process. If the filing

of returns is done electronically and choose direct deposit of your refund, the fund will

transfer directly in the bank account within few days. It is free for the income tax payers

who are willing to file the returns. It is a secured process that is using the private network

designed to meet the highest security standards.

Electronic filing is the process of submitting tax returns over the internet, using tax

preparation software that has been pre-approved by relevant tax authority that means

the income tax imposed on the individual or entities (taxpayers) that varies with the

income or profit (taxable income) of the taxpayers.

Surprisingly, literature an E-filing in India is scanty. Keeping this in wind, the present

study aimed to find the income taxpayers perception towards electronic filing among
individual, business firms and HUFs. The study is being conducted with primary data.

Observations are being observed by questionnaire to find out the income tax payers

perception, satisfaction and awareness of electronic filing.

1.2 OBJECTIVES

The present study has the following main objectives


To study the significance of income-tax.

To assess the tax payers perception.

Awareness towards e-filing of income tax returns.


To analyse the level of satisfaction among tax payers towards e-filing of income tax
returns.


To know the awareness of the law and rules of e- filing of income tax among tax
payers.


To study the perceptions of the tax payers about the impact of e-filing of income tax.
 To make suggestion based on findings drawn from the study.
 Chapter-II
Theoretical Framework and Research Methodology
2.1 HISTORY OF INCOME-TAX

The British rules incurred some expenditure to suppress the freedom

movement started in India in 1857 called by them as “Soldiers mutiny”. They
introduced income tax for the first time in India in the year 1860 as a temporary
measure to tide over the financial difficulties. However, it became a permanent
feature of the tax system only after passing the Indian income tax Act of 1886. Due
to several amendments made in this Act, it was repealed by passing the income-tax
Act in 1918. Further on the recommendations made by the All India Tax Enquiry
committee a new income-tax Act was passed in 1922. This Act also did not remain
static. It underwent number of amendments from time to time and hence this Act
became very complicated, cumbersome and confusing one. It was therefore,
referred to Law Commission in 1956 to suggest the measure for simplification of
the Act. The Direct Taxes Administration Committee was also appointed by the
Government for suggestion of the means and measures to minimize the
inconveniences caused to tax payers and for preventing evasion of tax. It is on the
recommendations made by them that the new income tax Act, 1961 was passed and
if came into force from 1st April 1962 and is now applicable to the whole of India.

This act has also not remained stationary. Number of amendments dynamic
in nature, are being made since the passing of the Act. It has been drastically
amended by the Direct Tax Laws (Amendment) Act 1975, 1987, 1989 and by the
income-tax (Amendment) Acts, besides being amended by the Finance Act every year.

2.2 MEANING OF TAX

Tax is a compulsory contribution or payment of money by various persons

to the government by virtue of its powers conferred under the Constitution. The tax
collected is used for public purposes. The contribution, so received is not for any
specific services rendered to the tax payers.
2.3 TYPES OF TAXES

There are two types of taxes – Direct taxes and Indirect taxes. If tax is levied on the
price of a goods or services, then it is called an indirect tax e.g. excise duty. In the case of
indirect taxes, the person paying the tax passes on the incidence to another person.

INCOME
TAX
DIRECT
TAXES WEALTH
TAX
TYPES EXCISE
OF DUTY
TAXES
CUSTOM
INDIRECT DUTY
TAXES SERVICE
TAX

SALES
TAX/VAT

2.4 RETURN OF INCOME

The income tax Act, contains provisions for filing of return of income. Return of
income is the format in which the assesses furnishes information as to his total income and
tax payable. The format for filing of returns by different assesses is notified by the CBDT.
The particulars of income earned under heads, gross total income, deductions from gross
total income, total income and ta x payable by the assesses are required to be furnished in a
return of income. In short, a return of income is the declaration of income by the assesses in
the prescribed format.

The Act has prescribed due dates for filing return of income in case of different
Assesses. All companies and firms have to mandatorily file their return of income before
The due date. Other persons have to file to file a return of income if their total income
exceeds the basic exemption limit.
Both primary and secondary data have been used in carrying the present work.
Secondary data is obtained mainly from different magazines and newspapers, whereas
primary data is collected through questionnaires from the respondents, the respondents
were selected on random basis.

Sample of the Study:

To meet the objectives of the study I selected 50 respondents to collected required

data and information for the present study.

Tools of Analysis:

Tools used in carrying out the present work various statistical tools like percentages,
averages, ranges wise classification of data, etc. have been made us

10
 Chapter-III
Data Presentation, Analysis and Interpretation

Tax professionals play an important role in the implementation of income tax law of
the country. They help the taxpayers in efficient management of tax affairs and
discharging their tax obligations. They are well aware of the weakness of tax law, tax
administration and problems faced by taxpayers. So, they can be helpful in
understanding the various aspects of income tax system. In this chapter an attempt has
been made to examine the perception of tax professionals regarding E-filing of income
tax. This chapter contains general profile of the respondents and attempts to examine
their opinion regarding various important aspects of E-filing of income tax system.

Table -4.1

The Age wise classification of respondents.

Age (in years) No of respondents In percentage

20 to 30 06 12%

30 to 40 26 52%

40 and above 18 36%

Total 50 100%

Figures in table and below to the figures indicate percentage to the respective row
and column total. In the above table it is clear that it is having 100% respondents, and
12% of respondents are in 20 to 30 age category, 52% respondents from 30 to 40
years, 36% of respondents are in 40 and above year’s category.

11
 Graph showing Age wise classification of respondents

20 to 30 30 to 40

Table 4.2

The Gender wise classification of respondents.

Gender No of respondents In percentage

Male 49 98%

Female 01 2%

Total 50 100%

Figures in the above table and below to the figures indicate percentage to the
respective row and column total. Above table clears from out of 100% respondent’s row
and column, 98% of respondents are male and remaining respondents are female. It clears
that out of 50 respondents 49 are male and 01 are female.

12
 Graph showing Gender wise classification of respondents

Female

Table 4.3

Education wise classification of respondents.

Level of Education No of respondents In percentage

C.A 07 14%

Degree holders 22 44%

Post graduates 21 42%

Total 50 100%

The table contains 100% respondents in education wise classification respondents studied
up to C.A 14, degree holders are 44%, and PG respondents are 42%. Out of 50 respondents
07 respondents from C.A, 22 respondents from degree, 21 respondents from pg.
 Graph showing Education wise classification of respondents

Degree holders Post graduates

Table 4.4

Distribution of taxpayers with respect to marital status.

Marital status No of respondents In percentage

Married 38 76%

Unmarried 12 24%

Total 50 100%

A figure in the table indicates the percentage to the respective row and column
Total. It indicates that out of 100% respondents 76% are married, 24% are unmarried. Out
of total 50 respondents 38 are married, 12 unmarried
 Graph showing Distribution of taxpayers with respect to marital status

Married

Table 4.5

Income level respondents

Income level No of respondents In percentage

Less than 200000 02 04%

2 lack to 5 lack 27 54%

5 lack to 10 lack 14 28%

10 lack and above 07 14%

Total 50 100%

A figure in the table indicates the percentage to the respective row and column
Total. It indicates that out of 100% respondents 04% are level of income is less than 2
Lack, 54% are 2 lack to 5 lack, and 28% are 5 lack to 10 lack and rest are 10 lack and
above respondents.
Out of total 50 respondents 02 are having income level of less than 2 lack, 27 are 2 to 5 lack,
5 to 10 lack are 14 and 10 lack and above respondents are 07. It concludes that more
respondents are from less than 2 to 5 lack, and rest of the respondents is respective status.

Graph showing Income level of respondents

Less than 2 lakh to 5 lakh to 10 10 lack and Total

200000 5 lakh Lakh

Table 4.6

Classification of the respondents based on their sources of awareness regarding e-

filing of income tax.

Sources of awareness No of In percentage

respondents
News papers 10 20%

Friends 02 4%

IT Website 25 50%

Media/Advertisement 05 10%

All of the above 08 16%

Total 50 100%
Table 4.6 reveals that out of 100% respondents, 20% of the tax professionals are aware
about e-filing through the newspaper, 04% of the individuals are availed e- filing
information through their Friends, 50% of the tax professionals are aware about e- filing
through IT Website, 10% of the tax professionals are got awareness through various
advertisement made by the income tax department and Media, 16% of the tax professionals
are got awareness through all of the above sources.
Graph showing in respect of sources of awareness

50
45
40
35
30
25
20
15
10
 Table 4.7 Respondents Location of E-filing.

Place Respondents In percentage

Cyber cafe - -

In the office 35 70

At Home 5 10

Both home & office 10 20

Total 50 100%

Table 4.7 shows that no respondents of e- filers did it from cyber café, 70% from
their office, 10% at home; both in the home & office are 20%. Out of 50 respondents no
numbers are from cyber café, 70 from the office, 10 are at home and 20 are from both home
and office. It concludes that more respondents are make e-filing from their office, and rest
of the respondents are respective status.

Graph showing where e-filers did e-filing

In the office Total

 Table 4.8

Time taken by tax professionals to file tax return forms electronically.

Time consumed Respondents In percentage

More than 2 hour 02 04%

1 to 2 hour 09 18%

30 minutes to 1 hour 28 56%

Less than 30 minutes 11 22%

Total 50 100%

In respect of the time taken to e-file successfully, 22% of the e- filers indicated that
they took less than 30 minutes, 56% took between 30 minutes to 1 hour, 18% took between
1 to 2 hours and 4% took more than 2 hours (see table 4.8). The findings indicate that the
duration to complete e-filing was rather long.
Graph showing Time taken by e-filers to file tax return forms electronically.

More than 2 1 to 2 hour 30 minutes to Less than 30

hour 1 hour
 Table 4.9
Difficulty while e-filing?
Factors Respondents In percentage

Yes 12 24%

No 38 76%

Total 50 100%

A figure in the table indicates the percentage to the respective row and column total. It
indicates that out of 100% respondents 24% are facing difficulty while e- filing and
remaining 76% are not facing any problem while e-filing of returns
.
Graphs showing Error of Difficulty while E-filing

Yes
 Table 4.10
Is it Digital Signature costly?

Factors Respondents In percentage

Yes 13 26%

No 37 74%

Total 50 100%

A figure in the table indicates the percentage to the respective row and column total. It
indicates that out of 100% respondents 26% are saying digital signature is costly to the tax
payers and remaining 74% are saying digital signature not costly and it’s reasonable to the
tax payers. Out of total 50 respondents 13 are predicted Yes, 37 are No.

Graph showing is it Digital Signature Costly

Is it Digital Signature Costly?

50

45

40

35

30

25

20

15

10

0
Yes No Total
 Table 4.11
Tax professional’s satisfaction with Digital Signature
Factors Respondents In percentage

Excellent 28 56%
Good 15 30%
Average 06 12%
Poor 01 02%
Total 50 100%

A figure in the table indicates the percentage to the respective row and column total. It
indicates that out of 100% respondents 56% are feeling Excellent, 30% are feeling good,
12% are feeling Average and remaining 02% are feeling Poor.

Graph showing Tax Professionals satisfaction with Digital Signature

Excellent Poor Total

 Table 4.12 Safety of e-filing

Factors Respondents In percentage

Highly satisfied 14 28%

Satisfied 29 58%
Neutral 05 10%
Dissatisfied 02 04%
Highly dissatisfied - -
Total 50 100%

A figure in the table indicates the percentage to the respective row and column total. It
indicates that out of 50 respondents 14 are highly satisfied, 29 are satisfied, 05 neutral and
2 are dissatisfied and no one is highly dissatisfied.

Graph showing Safety of E-filing

Safety of E-filing

100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Highly
satisfied Satisfied Neutral Dissatisfied Highly Total
Dissatisfied
 Table 4.13
Facilities provided by e-filing
Factors Respondents In percentage

Highly satisfied 12 24%

Satisfied 27 54%
Neutral 07 14%
Dissatisfied 03 06%
Highly dissatisfied 01 02%
Total 50 100%

A figure in the table indicates the percentage to the respective row and column total. It
indicates that out of 50 respondents 12 are highly satisfied, 27 are satisfied, 07 neutral and
3 are dissatisfied and 1is highly dissatisfied.
Graph showing Facilities provided by E-filing

Satisfied Total
Satisfied
 Table 4.14
Reasons for using e-filing
Factors Respondents In percentage

Speed of filing 18 36%

Convenience 10 20%
Faster tax refund 09 18%
Extension of filing 04 08%
deadline
All of the above 09 18%
Total 50 100%

Reasons for using e-filing, whilst 18% e- filers were hoping to get faster tax refund.
Notably, 08% opted to use e- filing, because extension of filing deadline for those who used
e- filing. 36% of e-filers are hoping to speed of tax filing and 20% of e- filers are convenient
with using the e-filing. 09% of e-filers are agree with all of the above.

Graph showing Reasons for using e-filing

 Table 4.15
Reasons for unsuccessful attempt of e -filing
Reasons Respondents In percentage

Unable to sign 14 28%

electronically with
pin/password
Unable to access the e- 06 12%
filing website
The e-filing website not 23 46%
responding half way
Unclear instruction from 07 14%
the e-filing website
Total 50 100%

When asked on the reasons for unsuccessful attempts. The survey revealed that the
key reasons for unsuccessful attempt was the server was not responding or the server hanged
half way through (46%), unable to access to e- filing website (12%), unable to sign
electronically with the Personal Identification Number or password provided by the income
tax department (28%), and unclear instruction from the e-filing website (14%).
Graph showing Reasons for unsuccessful attempt of e -filing

50
40
30
20
10
 Table 4.16
Satisfaction towards e-filing
Factors Respondents In percentage
Highly satisfied 14 28%
Satisfied 29 58%
Neutral 05 10%
Dissatisfied 02 04%
Highly dissatisfied - -
Total 50 100%

In the above table the 28 % of respondents highly satisfied towards e- filing, 58%
are satisfied, 10% are neutral, 04% are dissatisfied and no one is highly dissatisfied towards
e-filing
Out of 50 respondents 14 are highly satisfied, 29 are satisfied, 05 are neutral, 02 are
dissatisfied and no one is highly dissatisfied. It shows that the more respondents are satisfied
towards the e-filing.

Graph showing Satisfaction towards e-filing

Satisfaction towards E-filing

100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Highly Satisfied Neutral Dissatisfied Highly Total
Satisfied Dissatisfied
 Table 4.17
Satisfaction towards Accessibility of e -filing.

Factors Respondents In percentage

Highly satisfied 11 22%
Satisfied 29 58%
Neutral 07 14%
Dissatisfied 02 04%
Highly dissatisfied 01 02%
Total 50 100%

In the above table the 22% of respondents highly satisfied towards accessibility of
e-filing, 58% are satisfied, 14% are neutral, 04% are dissatisfied and 02% are highly
dissatisfied towards accessibility of e-filing
Out of 50 respondents 11 are highly satisfied, 29 are satisfied, 07 are neutral, 02 are
dissatisfied and 01 are highly dissatisfied. It shows that the more respondents satisfied
towards accessibility of the e-filing.

Graph showing Satisfaction towards Accessibility of e-filing.

Satisfaction towards Accessibility of

E-Filing
Filing
50
45
40
35
30
25
20
15
10
5
0
Highly Satisfied Neutral Dissatisfied Highly Total
Satisfied Dissatisfied
 Table 4.18
Satisfaction towards easiness of e-filing.

Factors Respondents In percentage

Highly satisfied 15 30%

Satisfied 27 54%
Neutral 05 10%
Dissatisfied 02 04%
Highly dissatisfied 01 02%
Total 50 100%

In the above table the 30% of respondents highly satisfied towards easiness of e-
filing, 54% are satisfied, 10% are neutral, 04% are dissatisfied and 02% are highly
dissatisfied towards easiness of e-filing
Out of 50 respondents 15 are highly satisfied, 27 are satisfied, 05 are neutral, 02 are
dissatisfied and 01 are highly dissatisfied. It shows that the more respondents are satisfied
towards easiness of the e-filing.

Graph showing Satisfaction towards easiness of e-filing.

Satisfaction towards Easiness of E-filing

50
45
40
35
30
25
20
15
10
5
0
Highly Satisfied Neutral Dissatisfied Highly Total
satisfied Dissatisfied
 Table 4.19
Satisfaction with e-payment procedure
Factors Respondents In percentage

Highly satisfied 14 28%

Satisfied 26 52%
Neutral 07 14%
Dissatisfied 02 04%
Highly dissatisfied 01 02%
Total 50 100%

Out of 50 respondents 14 are highly satisfied, 26 are satisfied, 07 are neutral, 02 are
dissatisfied and 01 are highly dissatisfied. It shows that the more respondents are satisfied
towards e-payment procedure of the e-filing
Graph showing Satisfaction with e-payment procedure

Highly Neutral Highly

 Table 4.20
Experience wise distribution of respondents about e -filling.

Experience Respondents In percentage

5 years 11 22%
3 to 4 years 34 68%
1 to 2 years 04 08%

Below 1 year 01 02%

Total 50 100%

A figure in table and below to the figures indicates percentages to the respective row
and column total.
In the above table it is clear that it is having 100% respondents, 22% of respondents in 5
years, 68% of respondents in 3 to 4 years, 08% of respondents in 1 to 2 years and 2% of
respondents in below 1 year. So, majority of respondents have experience 3 to 4 years.

Graph showing Experience wise distribution of respondents about e- filling.

Experience about E-filing

60

50

40

30

20

10

0
5 years 3 to 4 years 1 to 2 years Below 1 year Total
 Table 4.21
Respondent’s opinion regarding decrease in efficiency of income tax department
after introducing E-filing

Factors Respondents In percentage

Improper training to 14 28%

manpower
Non availability of 12 24%
proper tax software’s
Lack of technological up 17 34%
gradation
Power cuts 07 17%
Total 50 100%

A figure in the table indicates the percentage to the respective row and column total.
It indicates that out of 50 respondents 14 are saying improper training to manpower, 12 are
saying non availability of proper tax software’s and 17 are saying Lack of technological up
gradation and remaining 07 towards the power cuts.
Graph showing in efficiency of Income Tax Department after
Introducing E-filing

Non availability Lack of Power cuts Total

training to Of proper Technological
manpower tax
Soft Are’s
 Table 4.22
Respondent’s opinion regarding impact of introducing e -filing on administrative
efficiency of Income tax department

Factors Respondents In percentage

Increased 27 54%
Decreased 09 18%
No change 14 28%
Total 50 100%

A figure in the table indicates the percentage to the respective row and column total.
It indicates that out of 50 respondents 27 are agree increased, 09 are agree decreased, and
remaining 14 are agree with no change in efficiency of income tax department after
introducing e-filing.
Graph showing Respondents opinion regarding impact of introducing e -filing on
administrative efficiency of income tax department
 Table 4.23
Overall experience of e-filing
Factors Respondents In percentage

Good and pleasant 28% 56%

Not as good as expected 07% 14%

Convenience and easy to 12% 24%

use
Poor 03% 06%

Total 50% 100%

In the above table the 56% of respondents Good and pleasant with the overall experience
of e-filing, 14% are Not as good as expected, 24% are convenience and easy to use and
06% are poor with the overall experience of e-filing.
Out of 50 respondents 11 are Good and pleasant, 29, 07 are not as good as expected,
02 are convenience and easy to use and 01 are poor with the overall experience of e- filing.
It shows that the more respondents Good and pleasant with overall experience of the e-
filing.
Graph showing Overall experience of E-filing

Poor
And easy to
use
 Chapter-IV: Summary & Conclusions

4.1 FINDINGS

 All the respondent tax payers are aware about E-Filing of Income tax in India.

 The survey reveals that the majority of the respondents opined that the E- Filing is
beneficial to tax payers.

 The survey reveals that the most of the tax payers are satisfied with E-Filing.

 From the survey it is found that all of the respondents (100%) know about the e-
filing and its importance.

 A survey reveals that 56% of the e- filers agree to the fact that e-filing is good and
pleasant and 24% are convenient and easy to use.

 Most of the tax payers are aware of the e-filing procedures.

 It saves tax payers golden time, energy, cost and also reduces tax payers tension.

4.2 SUGGESTIONS

 The income tax department should give information about E-Filing through Media
and Newspapers.

 The tax payers are requested to use e-filing and e-payment facilities.

 Tax payers should be encouraged to use e- filing as there are many benefits of this
system.

 The awareness can be increased by organizing awareness programs in

office/workplaces.

 The tax authorities should have to develop marketing strategies to reduce and
resolve the e-filing related issues.

 The awareness can be best spread by introducing the e-filing in the degree and
post graduate college curriculum.

 The income tax department upgrade its technologies in e-filing of returns.(e-

filing website)
  The IT department has to train manpower to increase its efficiency in income tax
administration.

4.3 LIMITATIONS

The study is subject to the following limitation

 It is based on only 50 respondents.

 The data collected from the respondents has come mainly from the memory of
respondents and answers to the various questions covered in the questionnaire.

 The study restricted to only the tax payers and covers only in GADAG city.

 Time was the one of the constraints.

 The study covers only impact of E-FILING on tax payers.

 Annexures

Questionnaires

Name:-
Age:-
Gender:-
Male Female
Educational Qualification:-
Degree
Post Graduation
C.A
Marital Status
Married
Unmarried
Income level

2 to 5 lack
5 to 10 lack
10 lack and above
7. Sources of awareness regarding e-filing of income tax
News papers
IT website
Media
Friends
All of the above
8. Location of e-filing
Cyber café
In the office
At home
Both home & office
9. Time consumed to file tax return
More than 2 hours
1 to 2 hour
30 mins to 1 hour
Less than 30 mins
10. Was there any error or difficulty while e-filing?
Yes
11. Is it Digital Signature costly?
Yes
Your satisfaction with Digital Signature
Excellent

Safety of e-filing
Highly Satisfied
Satisfied
Neutral
Dissatisfied
Highly dissatisfied
14. Facilities provided by e-filing
Highly Satisfied
Satisfied
Neutral
 Dissatisfied highly
dissatisfied
15. Reason for using E-filing
Speed of filing
Convenience
Faster tax refund
Extension of filing deadline
All of the above
Reason for unsuccessful attempt of e-filing
Unable to sign electronically with pin/password
Unable to access the e-filing website
The filing website not responding half way
Unclear instruction from the e-filing website
Satisfaction towards e-filing
Highly Satisfied
Satisfied
Neutral
Dissatisfied
Highly dissatisfied

18. Satisfaction towards accessibility of e-filing

Highly Satisfied

Neutral
Dissatisfied
Highly dissatisfied
19. Satisfaction towards easiness of e-filing
Highly Satisfied
Satisfied
Neutral
 Dissatisfied
Highly
dissatisfied
20. Satisfaction with e-payment
procedure

Highly Satisfied

Satsfied

Neutral

Dissatisfied
Highly dissatisfied
21. Experience regarding e-filing
5 years
3 to 4 yrs
1 to 2 yrs

Reasons for decrease in efficiency of income tax department after

introducing
E-filing
Improper training to manpower
Non availability of proper tax software’s
Lack of technological up gradation
Power cuts
Impact of introducing e-filing on Administrative efficiency of Income
Tax Department
Increased
Decreased
No change
24.Overall experience
of e-filing

Good and pleasant

Not as good as expected
Easy to use

Poor