What are factors that contributed to sharp rise in number of I-T returns?

The returns whose numbers have been disclosed recently belong to the fiscal year 2017-18

The number of I-T return filings surged 71 per cent till August 31, but direct tax collections grew by a meagre 6.6 per cent during April-July, 2018-19. Indivjal Dhasmana explains the numbers.

What are the factors that contributed to the sharp rise in the number of income tax returns (ITRs) filed this year?

While the government attributes it to the expansion in the tax base due to demonetisation (of November, 2016) and disclosures through the goods and services tax (GST), it is also the provision of late fee that led to the surge in ITRs filed. In the Budget for