CBDT also states that the Import of Prefill file is mandatory in utility and has notified that utilities for ITR-1 and ITR-4 are available to users for download and the utility for other ITRs will be enabled shortly.

“The Income Tax Department has notified that the subsequent releases will have a questionnaire-based functionality that will help taxpayers to identify which ITR is applicable to them. Further, it shall enable the taxpayers to pay taxes, verify and upload the ITR through the utility itself,” adds Neha.

The CBDT has been working incessantly to simplify procedures and to create a taxpayer-friendly tax regime. According to Nangia Andersen LLP, “The new utility is a user-friendly functionality for filing of returns and will afford greater ease to the taxpayers. The utility itself provides help in the form of FAQs, guidance notes, circulars and provisions of the law so as to enable hassle-free return filing. The Government’s efforts, to build a favourable tax regime for taxpayers cannot be disregarded. Augmenting simplicity and removing impediments will go a long way in increasing compliance and facilitating good governance.”