Volume : VII, Issue : I, January - 2017

CHARTERED ACCOUNTANTS’ PERCEPTION TOWARDS E–TAXATION

Mrs . S. Guru Priya, Mrs. V. Padmavathy

Abstract :

 Taxation plays a critical and pivotal role in the process of advancement and growth of any country. The Income Tax department desired a system that would make the process of filing of income tax returns (ITRs) easier for taxpayers as well as reduce the time required for data entry at their end on receipt of the ITRs. The tax administration is revamped to treat taxpayers as customer. The newly set up Tax Administration Reforms Commission (TARC) seeks to remove the daily barriers and obstacles faced by taxpayers as part of its attempt to identify the critical mass of  administrative steps required to strengthen the tax system. E–filing portal was revamped with new features such as extension of electronic filing of all income–tax return forms and enabling access to history of returns filed. Duplication of efforts were eliminated by these intermediaries and most of all in the online procedure the tax payers do not have to be physically present for filing their returns This paper is an attempt to find out the CHARTERED ACCOUNTANTS’ PERCEPTION TOWARDS E–TAXATION. This unit of analysis for the study is Chartered Accountants’ opinion that they have used the e–filing system and hoping to re–use it again. The study is designed in a cross–sectional survey to obtain information from 120 respondents over a period of time about their views on benefits of e–filing system, mode of filing facilitating condition and  difference  between manual filing vs. e–filing of income tax system.

Keywords :

Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Mrs .S. Guru Priya, Mrs. V.Padmavathy, CHARTERED ACCOUNTANTS¥ PERCEPTION TOWARDS E–TAXATION, Indian Journal of Applied Research,Volume : 7 | Issue : 1 | JANUARY 2017

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