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Journal of Social Welfare and Management

Volume  10, Issue 3 (Special Issue), Sep-Dec 2018, Pages 551-556
 

Original Article

Individual Tax Payers Attitude Towards E-filing of Income Tax Return With Reference to Thrissur Districts

Simi Baby Thattil, Shaheetha K.S.,

1,2 Assistant Professor, M.D. College Kunnamkulam, Kerala 680542, India.

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DOI: http://dx.doi.org/10.21088/JSWM.0975.0231.10318.38

Abstract

 New technologies are introduced and improved very fast in all fields day by day. Now more technological advancement is taken place in the field of filing of income tax. Today tax payers can file their income tax return through online. Electronic filing is the process of submitting income tax return through internet. It helps to reduce cost, time and tension. This present study examine that the exiting users are satisfied with the e- filing facilities. The objectives of the study are to study the satisfaction level of individual tax payers towards e filing of income tax return and to study the challenges faced by the individual tax payers while e- filing income tax return. Most of the existing users are satisfied with e-filing facilities. But most of them are not fully aware about the procedures of e-filing. Therefore sufficient steps should be taken foe creating awareness among the tax payers regarding the procedure of filing the income tax return electronically. Technological readiness is also related to acceptance of efiling. So attention should be given in this direction also.

 


Keywords : E- filing, tax payers, Income Tax.
Corresponding Author : Simi Baby Thattil, Assistant Professor M.D. College, Kunnamkulam, Kerala 680542, India.