摘要:E-filing of income tax is understood as successful filing of income tax return through the internet. The e-governance has developed the concept and strategies of e-filing of income tax return through the internet. Thus the income tax department has facilitated the taxpayers with defining the provisions to be followed, which can be filed and how to file the income tax for the benefit of tax payers as well as the Government. Now there are 92 intermediaries performing this function in 61 cities throughout India. The e-filing of income tax returns has its own limitations like, slow processing, frequent crashes etc., but, the government has taken necessary steps like, employing 5000 unemployed people to perform as tax return preparers after getting training from NIIT. They will perform in 100 centers in 80 cities across the country. For the best e-filing, the government is modifying provisions every year for the convenience of both beneficiaries.