MEASUREMENT OF PERCEIVED BENEFITS OF E-FILLING BY TAX PAYERS IN INDIA

Dr. Yagnesh M. Dalvadi; Mr. Chintan V. Chavda

Volume : VII, Issue : I, January - 2018

MEASUREMENT OF PERCEIVED BENEFITS OF E-FILLING BY TAX PAYERS IN INDIA

Dr. Yagnesh M. Dalvadi, Mr. Chintan V. Chavda

Abstract :

In the present world, new technologies are rising day by day with enhanced and fast speed in all fields. The new technology gifted to a tax payer for filing their Income Tax Returns is e–filing. The e–governance has developed the concept of e–filing of Income Tax Returns through the internet. The IT department has superior the tax payers with defining the provisions to be followed, which can be filed and the procedure to file Income Tax returns for the benefit of income tax payers as well as the government. E–filing is the influential instrument that can provide important social and economic benefits. The present study is used to know tax payer’s perceptions about different perceived benefits of e–filing of income tax return. This study is focused on the teachers, businessmen, professor, private employees and others who do online filing of income tax returns themselves.