“A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”

Shaniya Noor Fatma, Dr. Kahkashan Khan

Page No: 41-54

Income Tax is one of the main sources of revenue generation for the Government. It is progressive in nature, increased accordingly by an increase in the level of Assesses income. Every Assessee whose total income during the previous year exceeds the specified or basic exemption limit, should file their Income Tax Return through online, the process is called Efiling. In this Technology driven era, E-filing is more popular because of its advantage of less time-consuming, cost reducing, easier and friendly access. Tax saving is the amount of tax saved by the adoption of various available and possible deduction, exemption, rebate and reliefs in such a way so that the maximum advantage of these benefits are fully utilized as provided by the Income Tax Act, 1961, which can be termed as Tax Planning. It is not a one day task; it can only be done by the proper tax planning throughout the previous year in which income is earned or for which assessment is to be made.

Citations

APA: Shaniya Noor Fatma, Dr. Kahkashan Khan (2025). “A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”. DOI: 10.86493/OTJ.2433305

AMA: Shaniya Noor Fatma, Dr. Kahkashan Khan. “A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”. 2025. DOI: 10.86493/OTJ.2433305

Chicago: Shaniya Noor Fatma, Dr. Kahkashan Khan. "“A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”." Published 2025. DOI: 10.86493/OTJ.2433305

IEEE: Shaniya Noor Fatma, Dr. Kahkashan Khan, "“A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”," 2025, DOI: 10.86493/OTJ.2433305

ISNAD: Shaniya Noor Fatma, Dr. Kahkashan Khan. "“A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”." DOI: 10.86493/OTJ.2433305

MLA: Shaniya Noor Fatma, Dr. Kahkashan Khan. "“A Study on Awareness Level of Income Tax Return E-Filing and Tax Saving Pattern of Salaried Employees in Higher Educational Institutions (With Reference to Gorakhpur City)”." 2025, DOI: 10.86493/OTJ.2433305