Advocate Akhilesh Kumar Sah

Requirement For Income Tax Department For Making Fool Proof Password Changing System As Well As e-filing Of Returns

The continued emphasis on e-filing of ITRs & TDS Returns has given successful response to the electronic era in Income Tax system. As per Section 139D of the Income Tax Act, 1961, CBDT may make rules providing for:

(a) the class or classes of persons who shall be required to furnish the return in electronic form;

(b) the form and the manner in which the return in electronic form may be furnished;

(c) the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;

(d) the computer resource or the electronic record to which the return in electronic form may be transmitted.

Income Tax Department should make e-filing server strong so as to cater the growing access to its e-filing site.

Many cases of misuse of PANs & hacking of passwords as well as watching and filing of Returns by a person (person to whom assessee does not allow/authorize) other than the assessee have come to light.

At present, Income Tax Act, 1961 is not well equipped with the suitable provisions for wrong-doers in the above aspects.

Today, at relevant site, a person can know PAN of any other person having PAN by filling the name, date of birth/incorporation and also password can be changed by depositing simply a Challan (for example Rs.10) in bank and obtaining CIN or by obtaining TAN and amount deducted at source of the person or by getting bank account number (in the ITR filed).

Many-a-times, an assessee whose password is sought to be changed does not see e-mail in 12 hours, the required time for giving the denial when email is sent for no objection for the change of password to the assessee concerned.

In the complex cyber world, where we are watching cyber crimes, there is requirement, now, for plugging the loopholes to make e-filing system safe.

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  1. Senthil says:

    You are correct. But think of a change over client. Many a times the client comes empty handed just with his PAN number. How do we reset password to proceed further. Can we ask the client to spend some amount in procuring DSC when it is not needed other than for filing IT.

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