Exploring the Growth of E-Filing of Income Tax Returns in India: An In-Depth Examination of Growth and Comparative Analysis-Reference-Cited by-同舟云学术

Exploring the Growth of E-Filing of Income Tax Returns in India: An In-Depth Examination of Growth and Comparative Analysis

Published:2024-08-01 Issue:2 Volume:19 Page:23-36
ISSN:2344-5416
Container-title:Studies in Business and Economics
language:en
Short-container-title:

Author:

Amonkar Virendra¹,E Melo Rodrigues Filipe²,Haldankar Gajanan³,Sawant Shekhar⁴

Affiliation:

1. 1 Sant Sohirobanath Ambiye Government College of Arts and Commerce , Goa , India

2. 2 St. Xavier College of Arts, Commerce and Science , Goa , India

3. 3 VVM’s Shree Damodar College of Commerce & Economics , Goa , India

4. 4 Swami Vivekanand Vidyaprasark Mandal’s College of Commerce , Goa India

Abstract

Abstract This research study aims to comprehensively examine and compare the growth of Electronic filing of returns associated with Income Tax in the 28 states of India. It examines the correlation between the states of India and the adoption of e-filing for income tax, aiming to understand variations in e-filing growth among large, medium, and small states.Using data from the department of Income Tax, this study analyzed E-filing trends spanning from 2011-12 to 2022-23. The states were categorized according to their population sizes. Data processing was performed in Microsoft Excel, and the statistical analysis involved descriptive analysis and various tests conducted in Jamovi software.The findings of this study reveal a consistent upward trend in E-filing of tax returns across large, medium, and small states in India. Maharashtra distinguishes itself as the leading state in terms of performance among the large states, Punjab leads in the medium state category, and Goa excels among small states regarding adoption and use of E-filing of retuns.This research contributes value by offering a comprehensive analysis of E-filing trends within different state categories in India, providing a deeper understanding of the variations and significant differences among states in their adoption of electronic income tax filing methods.

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.2478/sbe-2024-0022

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