The finance ministry's plans to make the new income tax return form, 2F, available for electronic filing face technological obstacles that centre around its format.

In addition, the form is yet to be made available to taxpayers in the e-format, even though the deadline for filing returns is July 31.

All about the new tax return form

Although using this form is optional this year, the revenue department hopes to receive around 50 lakh returns using this form. Software experts contend that the form in its present format - with three pages in a vertical layout and one in horizontal - is not "computer friendly".

Sourcing the hardware, preparing and testing the software for the new form could take anywhere between six to eight weeks from now, which means that it may not be available for electronic filing this year.

Sources said even the National Securities Depository Ltd, which was approached by the finance ministry to prepare the software for the new form, had indicated that making the form available electronically would not be possible before October-November this year.

New tax form: What to do

Software experts have also pointed out that the new form could be misused as it does not make it mandatory for tax payer to physically attach Form 16 with the return form.

Instead, all that needs to be done is to mention the TDS details. "If these forms are filed electronically, there will be no way to verify the identity of the person since they are not accompanied by a physical return. There could be instances where a person can later deny the
details in the return form," an expert said.

The new return form 2F had attracted some criticism as it is more exhaustive and seeks details on the number of dependents, income from property such as rent, annual value and taxes paid to local authorities.