000 01593nam a2200205 4500
999 _c52532
_d52532
003 OSt
005 20190831152706.0
008 190831b ||||| |||| 00| 0 eng d
100 _aP. Paramashivaiah
_934436
245 _aA Study on Assessees' Perception towards E-Filing of Income Tax Returns.
300 _a59-71 p.
520 _aIncome 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 _aTax returns
653 _aIncome tax
653 _aStandard deviations
700 _aPuttaswamy
_934437
700 _aRamya S.K
_99542
773 0 _029298
_975032
_aAGRAWAL, J.D.
_o55510522
_tFinance India
_x0970-3772
942 _2ddc
_cJA-ARTICLE