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 hypothetical 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 provisions.
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 assesse 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
Source: lawyersclubindia