Arrange in sequence the steps in the procedure of e-filing of an Income Tax Return:
(A) Login
(B) Register
(C) Verification
(D) e-filing
(E) Downloading utility and preparing the return
Choose the correct answer from the options given below:

Correct option is D

E-filing of an Income Tax Return (ITR) is a structured process that taxpayers must follow to ensure successful submission. The steps must be completed in the correct order for accuracy and compliance with tax laws. The correct sequence is as follows:

1. Register (B):

   • The first step is to register on the Income Tax e-filing portal if the taxpayer is filing online for the first time.
   • Registration requires providing details like PAN (Permanent Account Number), email, and mobile number for authentication.

2. Login (A):

   • After registration, the user must log in to the e-filing portal using their User ID (PAN) and password.
   • Logging in allows access to relevant forms and services.

3. Downloading Utility and Preparing the Return (E):

   • The taxpayer needs to download the appropriate ITR utility (Excel/JSON utility) from the portal.
   • This step involves filling in the required income, deductions, and tax details before generating an XML/JSON file for submission.

4. E-filing (D):

   • Once the return is prepared, the taxpayer proceeds with e-filing by uploading the return on the portal.
   • The system checks for errors, and after successful validation, the return is submitted.

5. Verification (C):

   • The final step is verification, which is mandatory to complete the filing process.
   • It can be done through Aadhaar OTP, net banking, electronic verification code (EVC), or by sending a signed physical copy of ITR-V to the Centralized Processing Center (CPC), Bangalore.

Thus, the correct order is B → A → E → D → C.

Information Booster:

1. Importance of Registration:

   • First-time filers must register to access the e-filing portal.
   • A valid PAN and email ID are essential for registration.

2. Why is Login Required Before Preparing the Return?

   • Users need tolog in to access pre-filled forms, past returns, and tax information.
   • It ensures security and personalized access to tax details.

3. Significance of Downloading the Utility:

   • TheITR utilityhelps inoffline preparationbefore online submission.
   • It minimizes errors by allowing validation before uploading.

4. Why is Verification the Last Step?

   • Without verification, the tax return is considered incomplete.
   • E-verification methods (Aadhaar OTP, net banking) offer convenience, while the physical ITR-V option requires mailing to CPC Bangalore.