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The procedure for e-filing of Income Tax Return (ITR) in India is a systematic process governed by the provisions of the Income Tax Act, 1961, and facilitated through the Income Tax Department’s official e-filing portal. E-filing has been made mandatory for most categories of taxpayers to ensure transparency, efficiency, and accuracy in the process of tax compliance. The steps involved in e-filing begin with preparation and culminate with acknowledgment, ensuring that the return is validly filed under law. The first step is to register or log in on the official e-filing portal of the Income Tax Department, i.e., [www.incometax.gov.in](http://www.incometax.gov.in). Registration is generally required for new users, where the taxpayer provides basic details like PAN, name, date of birth, and mobile number. Since the _____ ________ ________ ______ ________ ____ _________ _____ _______ __________ _________ _________.
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