Tuesday, August 18, 2015

NEW RULES OF TAX FILING 2015

 NEW RULES OF TAX FILING 2015
                                                                                                                       


There are several changes in the procedures and rules relating to tax filing this year. Here's what you should know.
                                      
New forms, additional information, completely paper less filing.... the Fi nance Ministry has introduced several changes in the way taxpayers will file their returns this year. As a taxpayer you need to be aware of these changes lest you file an incorrect return that gets rejected or results in a scrutiny notice. This week's cover story looks at the changes in the tax filing process and documentation and explains what taxpayers need to do. There is also a smart step-by-step guide to tax filing that will ensure an error-free return

Many taxpayers tend to believe that if they have no tax liability or have already paid all taxes, they need not file their returns. Turn to page 6 to know why they could be mistaken and the implications of the error. "It does not really matter whether you have paid any taxes or not.Even if all your taxes are paid through TDS by the employer and bank or you have paid an advance tax, you still need to file returns if your annual income exceeds `2.5 lakh.

But before we get there, let's look at the major changes in this year's tax filing rules.

Extended deadline

The filing deadline has been extended to 31 August so you have about six weeks to file your return. But it's best not to delay the process unnecessarily. If you have got all your documents (Form 16 from employer, bank statement, TDS details, capital gains statement) in place, file your return as soon as possible and get over with it.Why delay something that you cannot avoid.

New tax forms

The massive outcry against the mandatory disclosures of foreign trips and dormant bank accounts in the new ITR forms has forced the government to revise them. The revised forms are much simpler and taxpayerfriendly. But though you won't have to fill a 14-page return, the new forms have retained some of changes proposed earlier.

A new three-page ITR 2A form has been introduced for individuals and HUFs who may own more than one property, but do not have any taxable capital gains, income from business or profession or foreign asset and income outside India. ITR-1 (Saral) can now be filed by individuals even if they have exempt income. Earlier, individuals were not allowed to use this form if they had exempt income exceeding `5,000. However, individuals having agricultural income exceeding `5,000 will still not be able to use Form ITR-1.

E-filing scope widened

One major change is that e-filing is now mandatory for taxpayers who are claiming a refund. Even if their income is below `5 lakh, they still need to take the online route. However, this rule does not apply to super senior citizens above 80 years.They can still file their tax returns in the physical mode.

However, e-filing has its own benefits. E-filed tax returns get processed much faster and the refunds gets credited early and go directly into your bank account. The taxpayer can also track the status of processing of his tax return online.

If you are familiar with tax forms and rules, you can file for free on the Income Tax Department website. Some portals also allow free tax filing. Others charge a small fee for guiding you. Take professional help if not sure. It costs a little, but will ensure that your tax return is error-free.

Property and capital gains under the lens

The new forms also segregate the columns for `deemed-to-be-letout' and `let-out' status of property. So, make sure you pay tax for the second house even if it is lying unoccupied. You are liable to pay tax on the notional income based on the prevailing rent in that area.

In case of sale of property, pay the capital gains tax carefully as the new forms seek year-wise particulars regarding any unutilised amount lying in capital gain scheme account to check for long and short-term gains. "If the property was situated outside India, the new forms require the taxpayer to fill the details of such capital gain income in the Schedule FSI where details of income from outside India and tax relief need to be reported.

Capital gains now need to be re ported separately based on the tax rate applicable on you. If you have deposited any amount in capital gains account scheme, you will have to mention the year in which the asset was transferred, section under which exemption was claimed, year in which the new as set was acquired and the amount utilised out of capital gains account scheme to acquire the new asset.You also need to mention the balance amount in the account.

Foreign income and assets

The revised forms are not as interrogatory as their earlier avatars but they still ask a lot of questions about foreign income and assets.You won't be required to give details of money spent on foreign trips but you still need to give the details of foreign income (amount, nature of income, taxability, country where it was earned, name and address of employer).

If you claimed relief under a Double Taxation Avoidance Agreement (DTAA) that India has with other countries, you will have to mention details in the return.

Similarly, if you own a property outside India, details like nature of ownership (direct or beneficiary), date of acquisition, income derived from such property and income offered to tax in the return will have to be specified. Similar details for any financial interest held in a foreign entity will also be required to be declared. Apart from owners, even beneficiaries of assets held outside India or any income generated from the assets will have to report such ownership in their ITRs.

Paperless e-filing now easier

From this year, e-filing will become truly paperless for a large majority of the taxpayers. Till now, they e-filed their returns and then posted the signed ITR-V form to the Centralised Processing Centre in Bengaluru. The objective was to establish the identity of the taxpayer. Now, the identity returns can be verified electronically by generating an electronic verification code (EVC). The 10-digit EVC is an alpha-numeric code which will be unique for each PAN, and is an electronic verification of the person e-filing the tax.For HUFs, the EVC verification will be for the Karta of the HUF. A major hurdle has been crossed.This will make the procedure truly paperless.

From this year, the ITRs will also have a space for Aadhaar card holders to mention their Unique Identification Numbers. The Aadhaar is one of the four ways in which the identity of the taxpayer is verified. Of course, if you don't want to use this mode you can still send your ITR V to the CPC by snail mail.

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