A Study on Assessees' Perception towards E-Filing of Income Tax Returns. (Record no. 52532)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01593nam a2200205 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190831152706.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190831b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | P. Paramashivaiah |
| 9 (RLIN) | 34436 |
| 245 ## - TITLE STATEMENT | |
| Title | A Study on Assessees' Perception towards E-Filing of Income Tax Returns. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 59-71 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Income tax Department has adopted IT to make the filing of returns faster, easier and to reduce the administrative cost. Adoption of e-filing in India has shown a positive growth over the years due to its intrinsic advantages. However, it is still very low in many states. The paper attempts to understand the level of awareness and adoption of e-filing of ITRs in India. The paper studies the perception of assessees towards e-filing system and the level of satisfaction. Both primary and secondary data were used based on 385 completed questionnaries received from the income tax payers in Karnataka. Statistical techniques like Mean, standard deviation, Chi-Square test, Phi and Cramer's V have been caliberated. Major difficutlies and the level of satisfaction have been highlighted. E-filing procedure further needs simplification, to educate and adopt aggressive, countrywide campaign for creating awareness along with making e-filing mandatory for all assesses irrespective of tax liability. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Tax returns |
| Uncontrolled term | Income tax |
| Uncontrolled term | Standard deviations |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Puttaswamy |
| 9 (RLIN) | 34437 |
| Personal name | Ramya S.K |
| 9 (RLIN) | 9542 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29298 |
| Host Itemnumber | 75032 |
| Main entry heading | AGRAWAL, J.D. |
| Other item identifier | 55510522 |
| Title | Finance India |
| International Standard Serial Number | 0970-3772 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 31/08/2019 | Vol 33, Issue 1/ 55510522JA3 | 55510522JA3 | 31/08/2019 | 31/08/2019 |