The Income Tax Department has introduced an Assisted Filing facility on its e-filing portal, revolutionizing how taxpayers engage with professionals for their tax compliance needs. This feature allows individuals to authorize eligible professionals, such as Chartered Accountants (CAs), to perform specific tax-related activities on their behalf without the need to share sensitive login credentials like user IDs and passwords.
Enhanced Security and Control for Taxpayers
Traditionally, many taxpayers relied on CAs or other tax professionals, often sharing their e-filing portal credentials to facilitate the annual income tax return (ITR) filing process. This practice posed significant security and privacy risks. The Assisted Filing feature directly addresses these concerns by providing a secure and structured alternative.
Taxpayers maintain full control over their accounts. Professionals can only access and perform the services explicitly authorized by the taxpayer through the portal. This authorization can be reviewed, managed, modified, or revoked at any time, ensuring taxpayers retain ultimate oversight of their tax data and compliance activities.
What is Assisted Filing?
Assisted Filing is a service on the Income Tax Department's e-filing portal that enables taxpayers to formally grant permission to specified individuals or entities to carry out tax-related services. It simplifies tax compliance by allowing taxpayers to receive professional assistance directly through the official portal, complementing other online services like pre-filled ITRs, offline utilities, and help resources.
Who Can Be Authorized?
The e-filing portal supports the authorization of various categories of users, depending on the assistance required:
- Chartered Accountants (CAs): Taxpayers can appoint a CA using the "My CA" service. Once accepted, the CA can perform functions strictly covered by that authorization.
- e-Return Intermediaries (ERIs): These are entities approved by the Income Tax Department to offer return filing and related tax services. ERIs can assist with ITR filing, statutory forms, and other compliance services based on granted permissions.
- Authorised Representatives: In specific legally recognized circumstances, such as for non-residents, deceased estates, or companies undergoing liquidation, taxpayers can appoint Authorised Representatives to act on their behalf.
Services Authorized Professionals Can Perform
The scope of services an authorized professional can perform varies by their category:
- Chartered Accountants: Can file and e-verify assigned statutory forms, upload prescribed forms like Form 15CB, register Digital Signature Certificates (DSCs), and access forms specifically assigned by the taxpayer.
- e-Return Intermediaries: May be authorized to file income tax returns, submit statutory forms, file rectification requests, request refund reissues, submit condonation requests, and other services available under the e-filing framework.
- Authorised Representatives: Can perform only those functions permitted for their specific role under the Income-tax Act.
Why This Feature is Crucial for Taxpayers
For taxpayers who regularly rely on professional assistance, Assisted Filing provides a secure and structured alternative to sharing e-filing login credentials. It enables eligible professionals to complete authorized tax-related tasks while ensuring taxpayers retain control over account access and permissions, improving both convenience and security during the tax filing process.
The Assisted Filing feature marks a significant step towards a more secure and user-friendly tax compliance ecosystem, empowering taxpayers to manage their tax affairs with greater confidence and control.