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The Changing Face of Indian Income Taxpayers in E-Filing Era:An Evaluation


Affiliations
1 Department of Management, IKG Punjab Technical University, Kapurthala, Punjab, India
2 Radical Business School, IKG Punjab Technical University, Kapurthala, Punjab, India
 

Income Tax Department has introduced a convenient way to file income tax returns online using the internet. This research paper is an attempt to examine the awareness of taxpayers about e-filing in India. Out of 500 survey respondents, 367 were considered eligible for analysis. Ranking technique, ANOVA-test and Factor Analysis have been used to analyse the awareness level of taxpayers while using electronic facility to file individual income tax returns. The analysis reveal that certain differences exist in the awareness level of the taxpayers regarding basic knowledge about provisions of the Income Tax Act as well as for the advanced knowledge while e-filing. Age, education, occupation and income-wise these differences are statistically significant. The write up concludes that majority of the individual tax payers are aware of this facility. It is suggested that sufficient steps need to be taken by the income tax department to provide operational knowledge of e-filing to the tax payers. Awareness through media campaigning can be a useful measure to make e-filing service more effective in future.

Keywords

E-Filing of Income Tax, E-Return Intermediaries, Taxpayer, ITD, ITR, TAN.
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  • The Changing Face of Indian Income Taxpayers in E-Filing Era:An Evaluation

Abstract Views: 301  |  PDF Views: 134

Authors

Monika Arora
Department of Management, IKG Punjab Technical University, Kapurthala, Punjab, India
Hari Parkash Gupta
Radical Business School, IKG Punjab Technical University, Kapurthala, Punjab, India

Abstract


Income Tax Department has introduced a convenient way to file income tax returns online using the internet. This research paper is an attempt to examine the awareness of taxpayers about e-filing in India. Out of 500 survey respondents, 367 were considered eligible for analysis. Ranking technique, ANOVA-test and Factor Analysis have been used to analyse the awareness level of taxpayers while using electronic facility to file individual income tax returns. The analysis reveal that certain differences exist in the awareness level of the taxpayers regarding basic knowledge about provisions of the Income Tax Act as well as for the advanced knowledge while e-filing. Age, education, occupation and income-wise these differences are statistically significant. The write up concludes that majority of the individual tax payers are aware of this facility. It is suggested that sufficient steps need to be taken by the income tax department to provide operational knowledge of e-filing to the tax payers. Awareness through media campaigning can be a useful measure to make e-filing service more effective in future.

Keywords


E-Filing of Income Tax, E-Return Intermediaries, Taxpayer, ITD, ITR, TAN.

References