SAG Infotech Pvt Ltd – Guidelines for Customers Page 20 of 30
multiple inputs are required to be entered in the utility for arriving at a single
figure of the physical return form. So it is practically not possible to build an
ITR only on the basis of its physical form. The calculative and linkage part of
an ITR can only be worked out once its e-filing utility is released and then only
we can know that what type of information they have demanded.
You can also notice that all the return forms ITR 1 to 7 are released all in once
just after the end of financial year but the e-filing utilities are released one by
one. Firstly ITR-1 and ITR-4 is released by the department as these are the
summarized return forms and does not require much information &
validations. After that one by one ITR-2, ITR-3, ITR-5, ITR-7 and ITR-6 is
released respectively. If the department, who is in possession of huge
manpower and resources requires so much time to develop utilities after the
release of paper return forms then a software provider will also need time to
incorporate every working in the software and develop e-filing functionality in
the software.
As above mentioned reasons, development of ITR takes time as it contains all
the necessary validations, linkage and calculations. Even then the utilities are
not fully correct as to its validity and contains some or the other errors. The
department rectify these errors at a later stage and provide new schema
(updates) of it. They do not mention all this in the release note. For auto
calculation, checking of validation rules and linkages between several
schedules of return utility is required. As utility is released at last by the
department so we have to wait till the utility being released by department and
then only we can provide the required updates in the software. Even after
release of utility, Its incorporation in the software has to go through different
phases which involves deep understanding and study of the utility and its
comparison with the Provisions of the Act, incorporation of proper validations
and informative messages to avoid various notices and thereafter proper
testing and case to case basis checking and then providing the update.
You may also notice that, for bringing transparency & speedy processing of
income tax returns, income tax department has now made major changes in
return forms related to validation rules and information to be entered by
assesse, due to which major of clients are receiving notices from the
department for which client only blames software providers. To reduce the
probability of such notices, we as service providers are required to provide
various validations and informative messages in the software prior to e-filing.
Incorporation of all these elements in the software requires time. This is
beneficial from the point of view of customer only. Defective Notices will be
reduced and client will be intimated for any mistake/omissions prior to filing of
returns.