YES people now a days are net savvy , though unknowingly they may be trapped under Information Technology Act ,2000 . Following are the top ten 'Cyber Crimes' while filing Indian Income Tax return Online:-
1. Sending request to password change of any other person without authority:
If on the web portal of Indian Income Tax Department request is found to be sent by any person without any consent from the assessee or authority to do so is not obtained U/s 4B of Information Technology Act 2000 .The assessee can file complaint under section 72 IT act 2000 against such person.
2. Quoting false address or email for creating PAN ID in online data on behalf of assessee:
In general an assessee can make his own online ID quoting PAN , but various business concerns /companies or non computer user’s hand over this work to accountants. Any entry with regard to address or email is filled wrong or with the intent to keep the assessee henpecked at later stage is a cyber crime u/s 65 read with 71 of IT Act 2000.
3. Registering PAN on income tax portal without the PAN holder’s consent-:
It is again an offence under section 65 of IT Act 2000. So after investigation U/s 78 of IT Act 2000 punishment may be given to the defaulter.Similarly if any professional / accountant found that he has access to all pan data of its company employees or clients and/or he voluntary register PAN ie without consent , while the PAN holders wanted to file manual returns , that kind of act is a crime of putting personal information on Internet server without consent . Though Chartered accountants / tax lawyers are exempt provided they obtain POA / consent to engage such professionals u/s 4B of IT Act 2000 as exceptions .
4. Hacking password with false digital signatures:
It is an offence U/S 66 of IT Act 2000 , however the income tax portal has stopped to entertain password change request by those with new emails ie other than those who created the profile . Mostly Chartered accountants / tax lawyers & accountants now keep the passwords of assessees. The only way to change password is to obtain digital signatures. But few agencies issue digital signs in hurry in this competition world. However in Private limited / limited companies case or where the digital signs are mandatory one can not attach false digital sign.CA’s & other professionals are advised to obtain prior permission /POA from all Asseessees for record to avoid any dispute in future.
5. Not disclosing the password created for the Assessee -:
It is right of the assessee to know the profile password & username ( PAN generally)from the person who created it with own password to facilitate him for online Income tax return filing. If the creator of password & he has no written permission from assessee & refuses to give the password , a complaint may be made for which the offender u/s 43 read with 44 of IT Act 2000 may be imposed a penalty.
6. Claiming false Income tax refund:
Income tax refunds can not be claimed by making false entries in Online ITR in TDS column, so always analyse your 26 AS and try to update data from employer / contractor . Claiming refund without any relevance is punishable under Income Tax , as well as under information technology act read section 65 of IT Act 2000.
7. Quoting bogus online bank Challan entry in self assessment paid tax column:
Sometime in hurry ,just to complete the income tax return online or due to misplace of Challan entry details assessee files return giving hypthtical Challan no/bank name . For which demand is raised by Income Tax Department . The department may Investigate & can file complaint u/s 65 of IT ACT 2000 along with Income Tax Act provisitions.
8. No TDS deposit but deduction from taxpayer with fake online entries:
This kind of offence is played mostly by employers /contractors ie in transport or big overseas companies . They deduct the amount and thereafter issue the details /via accounts but later in 26 As online the person from whom the TDS charged found there is no such entry . The employer can pretend a clerical mistake but the deductee can file case under Information Technology Act 2000 U/S 65.
9. Filing Income tax return claiming false deductions for tax saving:
This is with context to Section 80C , HRA & other deductions normally an Individual assessee claim in online filing of return . The HRA deduction has now secured with a lie check for, the department is now demanding all details of the Renter(owner) of the house , his PAN etc is mandatory to be given in online return , however in deductions of insurance other documents are still not demanded . If such act of assessee is found guilty and deliberate proceedings may be initiated against him/them.
10. Bogus online complaints against an assessee for personal grudges :
The Income Tax Department has its complaint / whistleblowers wing ,where the personal details are said to be kept secret of a complainent regarding illegal earnings /incomes. But though people file false complaints out of some personal grudges . If such complaint is traced via Google search from an identifiable email ,the person after investigation person can be trailed u/s 67 Information technology Act 2000.
Note – The above Cyber crime related information is for general knowledge only and may not be perfect ,however for details expert guidance is suggested to all readers/CA/Tax Lawyers for more clarity
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