A Study Of Perception Of Taxpayers Towards New.docx

“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: Ms. Anjana (Assistant professor)

Submitted by: Siddhant chopra 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 1 2

Abbreviated Name CRM EPS

Full Name Customer Relationship Management 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.

DIRECT TAXES

TYPES OF TAXES

INCOME TAX WEALTH TAX EXCISE DUTY

INDIRECT

TAXES

CUSTOM DUTY 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 200000

2 lakh to 5 lakh

5 lakh to 10 10 lack and Lakh

Total

Table 4.6 Classification of the respondents based on their sources of awareness regarding efiling of income tax. Sources of awareness

In percentage

News papers

No of respondents 10

Friends

02

4%

IT Website

25

50%

05

10%

All of the above

08

16%

Total

50

100%

Media/Advertisement

20%

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 hour

1 to 2 hour

30 minutes to Less than 30 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 5 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 Dissatisfied

Total

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 Satisfied

Total

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%

All of the above

09

18%

Total

50

100%

deadline

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%

06

12%

23

46%

07

14%

50

100%

electronically with pin/password Unable to access the efiling website The e-filing website not responding half way Unclear instruction from the e-filing website Total

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

Satisfied

Neutral

Dissatisfied

Highly Dissatisfied

Total

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

Satisfied

Neutral

Dissatisfied

Highly Dissatisfied

Total

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 efiling, 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

Satisfied

Neutral

Dissatisfied

Highly Dissatisfied

Total

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%

12

24%

17

34%

Power cuts

07

17%

Total

50

100%

manpower Non availability of proper tax software’s Lack of technological up gradation

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

training to manpower

Non availability Lack of Technological Of proper tax Soft Are’s

Power cuts

Total

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%

Poor

03%

06%

Total

50%

100%

use

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 efiling. 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 efiling 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.(efiling 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