e-filing of Income Tax Returns registers an increase of 19%. There have been some incorrect reports in media pertaining to reduction in numbers of Income Tax Returns (ITR) e-filed during Financial Year (F.Y.) 2018-19 as compared to F.Y. 2017-18.
Press Information Bureau
Government of India
Ministry of Finance
06-May-2019 18:17 IST
E-filing of Income Tax Returns registers an increase of 19%
There have been some incorrect reports in media pertaining to reduction in numbers of Income Tax Returns (ITR) e-filed during Financial Year (F.Y.) 2018-19 as compared to F.Y. 2017-18. This is factually untrue, because the figures for F.Y. 2017-18 and F.Y. 2018-19 are not directly comparable.
It is stated that during F.Y. 2017-18, out of a total of 6.74 crore ITRs which were e-filed, 5.47 crore ITRs were filed for Assessment Year(A.Y.) 2017-18 (the current year). In comparison, during F.Y. 2018-19, a total of 6.68 crore ITRs were e-filed which included 6.49 crore ITRs of current A.Y. 2018-19 marking an increase of almost 19%. This would imply that substantially larger number of taxpayers filed their ITRs electronically in the F.Y. 2018-19 as compared to F.Y. 2017-18.
Furthermore, during F.Y. 2017-18, apart from the returns for the A.Y. 2017-18, nearly 1.21 crore ITRs were filed for A.Y. 2016-17. The balance number of ITRs filed for A.Y. 2015-16 and prior A.Ys is 0.06 crore. In comparison, during F.Y. 2018-19 only 0.14 crore ITRs for A.Y. 2017-18 were filed. Thus, the apparent decrease in the number of ITRs filed during F.Y. 2018-19 pertaining to earlier years was due to an amendment in Section 139(5) of the Income-tax Act, 1961 brought in vide Finance Act, 2017, w.e.f. 01.04.2018, which mandated that a revised return could be furnished only upto the end of the relevant Assessment Year. As a result, only 0.14 crore ITRs pertaining to A.Y. 2017-18 were filed during F.Y. 2018-19 as these were the revised ITRs for the relevant A.Y. which could only be filed due to change in law and no other ITR of any earlier A.Y. could be filed in view of the amended provisions of law.
These figures are also available in the Tab-> ‘Filing growth (A.Y.)’ on the e-filing website.
It is also stated that the number of paper ITRs for A.Y. 2017-18 was only 9.2 lakh (1.5% of total ITRs filed) and the number of paper ITRs for A.Y. 2018-19 is 4.8 lakh (0.6% of total ITRs filed). As per the above details, it is evident that most of the taxpayers have steadily switched to e-filing which is clear from the dwindling numbers of paper returns filed for A.Y. 2018-19 compared to earlier years.
Details not forming part of above Press Release-
Page Contents
- Highlights of e-Filing of Income Tax Returns (ITR)
- ITR Wise receipt of e-Return March, 2019
- Filing Growth of Income Tax Returns (ITR) (between previous FY and current FY Year to Date)
- Income Tax Returns (ITR) Count from 01-Apr-2018 to 31-Mar-2019
- Category and Income Range Wise ITR filing count for current Financial Year
- State wise ITR filing count for current Financial Year
Highlights of e-Filing of Income Tax Returns (ITR)
| No of Registered Users as on 31/03/2019 | 8,45,14,539 |
| Peak rate of receipt of returns per day as on 31/08/2018 | 34,95,093 |
| Peak rate of receipt of returns per hour as on 31/08/2018 | 3,31,183 |
| Peak rate of receipt of returns per minute as on 31/08/2018 | 6,765 |
| Percentage of returns filed using Utility provided by Department | 44% |
| Percentage of returns filed outside office hours | 53% |
ITR Wise receipt of e-Return March, 2019
| S.No. | ITR | FY 2016-17 | FY 2017-18 | FY 2018-19 |
| 1 | ITR-1 | 2,14,55,515 | 2,90,67,029 | 3,17,00,240 |
| 2 | ITR-2 (Till AY 2016-17) | 21,89,065 | 3,76,948 | 43,752 |
| 3 | ITR-2 (From AY 2017-18) | – | 46,55,177 | 47,77,808 |
| 4 | ITR-2A (For AY 2015-16 & 2016-17) | 16,72,759 | 3,13,934 | 5,460 |
| 5 | ITR-3 (Till AY 2016-17) | 9,66,823 | 1,75,896 | 9,584 |
| 6 | ITR-3 (From AY 2017-18) | – | 99,08,934 | 1,25,11,740 |
| 7 | ITR-4S (Till AY 2016-17) | 1,18,57,709 | 44,95,327 | 77,283 |
| 8 | ITR-4 (Till AY 2016-17) | 1,23,90,871 | 29,85,995 | 1,21,011 |
| 9 | ITR-4 (From AY 2017-18) | – | 1,27,61,551 | 1,47,73,246 |
| 10 | ITR-5 | 12,61,922 | 15,12,496 | 15,57,596 |
| 11 | ITR-6 | 8,01,115 | 9,38,620 | 9,62,573 |
| 12 | ITR-7 | 2,72,258 | 2,82,997 | 2,68,836 |
| Total | 5,28,68,037 | 6,74,74,904 | 6,68,09,129 |
FY 2016-17 => From 01/04/2016 to 31/03/2017 FY 2017-18 => From 01/04/2017 to 31/03/2018 FY 2018-19 => From 01/04/2018 to 31/03/2019
Filing Growth of Income Tax Returns (ITR) (between previous FY and current FY Year to Date)
| S.No. | ITR | FY 2017-18 | FY 2018-19 | Growth (%) |
| 1 | ITR-1 | 2,90,67,029 | 3,17,00,240 | 9.06 |
| 2 | ITR-2 or ITR 2A | 53,46,059 | 48,27,020 | -9.71 |
| 3 | ITR-3(Till AY 2016-17) ITR 3 (from AY 2017-18) ITR 4(Till AY 2016-17) | 1,30,70,825 | 1,26,42,335 | -3.28 |
| 4 | ITR-4S(Till AY 2016-17) ITR 4 (from AY 2017-18) | 1,72,56,878 | 1,48,50,529 | -13.94 |
| 5 | ITR-5 | 15,12,496 | 15,57,596 | 2.98 |
| 6 | ITR-6 | 9,38,620 | 9,62,573 | 2.55 |
| 7 | ITR-7 | 2,82,997 | 2,68,836 | -5.00 |
| Total | 6,74,74,904 | 6,68,09,129 | -0.99 |
FY 2017-18 => From 01/04/2017 to 31/03/2018 FY 2018-19 => From 01/04/2018 to 31/03/2019
Note: the figures for F.Y. 2017-18 and F.Y. 2018-19 are not directly comparable.
Income Tax Returns (ITR) Count from 01-Apr-2018 to 31-Mar-2019
| ITR | AY 2017-18 | AY 2018-19 | Increase(%) |
| ITR-1 Offline | 1,24,45,410 | 1,40,29,763 | 12.73 |
| ITR-1 Online | 1,26,01,260 | 1,71,37,194 | 36.00 |
| ITR-1 Sub Total | 2,50,46,670 | 3,11,66,957 | 24.44 |
| ITR-2 | 46,55,177 | 46,12,120 | -0.92 |
| ITR-3 | 99,08,934 | 1,21,49,205 | 22.61 |
| ITR-4 Offline | 90,02,867 | 96,91,849 | 7.65 |
| ITR-4 Online | 37,58,684 | 46,84,053 | 24.62 |
| ITR 4 Sub Total | 1,27,61,551 | 1,43,75,902 | 12.65 |
| ITR-5 | 13,15,360 | 15,03,185 | 14.28 |
| ITR-6 | 8,19,063 | 8,92,103 | 8.92 |
| ITR-7 | 2,23,549 | 2,40,114 | 7.41 |
| Total | 5,47,30,304 | 6,49,39,586 | 18.65 |
Category and Income Range Wise ITR filing count for current Financial Year
| S. N. | Category | Range 1 | Range 2 | Range 3 | Range 4 | Range 5 | Range 6 |
| 1 | Association Of Persons | 1,77,940 | 4,974 | 2,824 | 1,882 | 934 | 1,766 |
| 2 | Body Of Individuals | 5,644 | 215 | 102 | 60 | 38 | 59 |
| 3 | Company | 6,99,180 | 40,504 | 40,376 | 45,528 | 27,618 | 54,523 |
| 4 | Firm | 11,27,002 | 84,481 | 57,698 | 44,618 | 20,682 | 18,152 |
| 5 | Government | 298 | 2 | 2 | – | – | 5 |
| 6 | Hindu Un-divided Family | 9,74,393 | 1,48,054 | 43,174 | 12,606 | 2,579 | 1,344 |
| 7 | Artificial Juridical Person | 9,362 | 224 | 133 | 98 | 53 | 161 |
| 8 | Local Authority | 3,219 | 44 | 38 | 34 | 18 | 81 |
| 9 | Individual | 4,58,52,470 | 1,02,69,396 | 29,66,222 | 11,16,771 | 2,05,704 | 1,02,637 |
| 10 | Trust | 2,59,502 | 4,478 | 1,911 | 1,330 | 588 | 1,443 |
| Total | 49109010 | 10552372 | 3112480 | 1222927 | 258214 | 180171 |
Range1 => Up to ₹5,00,000, Range2 => ₹5,00,001 – ₹10,00,000, Range3 => ₹10,00,001 – ₹20,00,000, Range4 => ₹20,00,001 – ₹50,00,000, Range5 => ₹50,00,001 – ₹1,00,00,000, Range6 => Above ₹1,00,00,000
State wise ITR filing count for current Financial Year
| S.No. | State | Count |
| 1 | ANDAMAN AND NICOBAR ISLANDS (UT) | 40,818 |
| 2 | ANDHRA PRADESH | 22,10,878 |
| 3 | ARUNACHAL PRADESH | 23,065 |
| 4 | ASSAM | 8,47,417 |
| 5 | BIHAR | 17,08,091 |
| 6 | CHANDIGARH (UT) | 2,72,594 |
| 7 | CHHATTISGARH | 10,65,714 |
| 8 | DADRA & NAGAR HAVELI (UT) | 35,970 |
| 9 | DAMAN & DIU (UT) | 21,839 |
| 10 | DELHI (UT) | 36,43,349 |
| 11 | GOA | 2,32,948 |
| 12 | GUJARAT | 66,04,451 |
| 13 | HARYANA | 24,81,249 |
| 14 | HIMACHAL PRADESH | 5,25,045 |
| 15 | JAMMU & KASHMIR | 4,59,613 |
| 16 | JHARKHAND | 11,16,353 |
| 17 | KARNATAKA | 39,19,473 |
| 18 | KERALA | 17,18,799 |
| 19 | LAKSHADWEEP (UT) | 4,647 |
| 20 | MADHYA PRADESH | 26,35,445 |
| 21 | MAHARASHTRA | 1,06,86,533 |
| 22 | MANIPUR | 52,700 |
| 23 | MEGHALAYA | 37,465 |
| 24 | MIZORAM | 3,938 |
| 25 | NAGALAND | 21,318 |
| 26 | ORISSA | 11,12,074 |
| 27 | PONDICHERRY (UT) | 97,833 |
| 28 | PUNJAB | 30,67,644 |
| 29 | RAJASTHAN | 41,28,911 |
| 30 | SIKKIM | 16,682 |
| 31 | FROM STATES OUTSIDE INDIA | 49,892 |
| 32 | TAMILNADU | 45,37,303 |
| 33 | TELANGANA | 22,59,002 |
| 34 | TRIPURA | 86,334 |
| 35 | UTTAR PRADESH | 60,72,493 |
| 36 | UTTARAKHAND | 7,81,893 |
| 37 | WEST BENGAL | 42,29,356 |
| Total | 6,68,09,129 |
