The electronic filing of income tax return was introduced in 2004. Under this scheme, a user can file his income tax return online while sitting at home by just clicking on a website. Under this scheme any person can file their returns of income electronically through authorized persons to act as e-return intermediaries on or before the due date.

The data of the return filed is digitized by the intermediaries and transmitted electronically to the filing server of Income Tax Department under their digital signatures.