Understanding JSON Utility for ITR Filing

Introduction of JSON Utility: The Central Board of Direct Taxes (CBDT) introduced JSON Utilities for filing Income Tax Returns (ITR) from FY 2020-21, replacing Excel and Java versions. Prefilled JSON Data: Taxpayer Information: Name, contact, residential status, DOB, category, PAN, Aadhaar. Bank Account: Pre-validated bank details.

Income Details: Salary, house property, other income sources. Tax Credits: TDS, TCS, self-assessment tax, advance tax. Brought Forward Losses: Losses from house property, capital gains, business/profession from the previous year. Downloading JSON Offline Utility: Visit Portal: Go to the Income Tax e-Filing Portal. Download Utility: Click on Downloads > Income Tax Returns. Select the assessment year and download. Install Utility: Open the zip folder, run the program, and complete the installation.

Using JSON Utility: Prepare ITR: Use the utility to fill your ITR. Download Prefilled JSON: Login to the portal, go to e-File > Income Tax Returns > Download Pre-Filled Data, and download. Attach File: Attach the prefilled JSON to the utility.

Filing ITR Using JSON: Upload File: Login to the e-Filing portal, go to e-File > Income Tax Returns > File Income Tax Return, and select offline mode. Attach JSON: Attach the prepared JSON file. Validation: Ensure no errors, validate, and proceed. Submit: Confirm submission, and receive acknowledgment. e-Verification: e-Verify your return within 30 days of submission to complete the process.