E-governance is a powerful tool for management of operations due to rise in technology and education. E-filing of income tax returns is one of the vital tools of e-governance that helps the government to collect taxes effectively and efficiently. The government continues to improve the e-filing website and ITR forms, to reduce the complexity and present e-filing in a simple manner. Many sections of the society still face difficulty in e-filing of income tax returns by themselves. This paper has attempted to study the impact of income and occupation on the level of awareness and satisfaction of 250 respondents in Delhi-NCR towards e-filing with the objective to know their knowledge of tax structure and the tax portal. The primary survey data is collected through snowball sampling technique, based on a structured questionnaire. One-way ANOVA test is used to result in findings indicating that income and occupation impact the level of awareness and satisfaction towards e-filing of income tax returns. Not much difference is found in tax literacy with respect to gender.
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Keywords: e-Filing, Income Tax Portal, Tax Regime, ITR Forms.