Electronic Filing of Individual Income Tax Return (e- ITR) in India: A Comprehensive Analysis
Keywords:
Electronic filing, awareness, satisfaction, challengesAbstract
India has gone through the digital transformation, with focused efforts and steps being taken to realise the vision of digital India. This research paper examines the e-filing of income tax returns by individual assessees exploring their awareness, satisfaction levels, and the challenges they encounter. For this purpose, data was collected from 250 individual taxpayers who filed their income tax return. One sample T-test, weighted average mean, standard deviation and ranking techniques are used to evaluate the electronic filing of ITR. The findings indicate that assessees are aware of the e-filing process and are generally satisfied with it, despite facing difficulties with networking and navigating the complex compliance procedures.
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