TMI BlogSECTION 139 OF THE INCOME-TAX ACT, 1961 - DEEMED DEFECTIVE RETURN - E-RETURNS OF A.Y. 2013-14 WHERE UNPAID SELF-ASSESSMENT TAX EXISTS ON THE DATE OF FILING OF RETURNX X X X Extracts X X X X X X X X Extracts X X X X ..... ) and follow up a detailed Standard Operating Procedure (SOP) (Annexure) for handling such E-filed Returns where self assessment tax is not paid has been approved by CBDT. It is requested, that, the Assessing Officers in respective regions may be directed follow the SOP enclosed herewith 3. This issues with the approval of Chairperson CBDT. Annexure Standard Operating Procedure for handling E-filed Returns where self assessment tax is not paid The data of cases where self Assessment Tax is not paid has already been forwarded to the field AOs through i-taxnet/ E-filing AO Portal. Jurisdictional AO should issue notice u/s 139(9) and consider giving further period if an application requesting the same is made by assessee. Standa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment tax will have to upload their revised/ corrected returns through the return u/s 139(9) mechanism on e-filing website (this involves uploading the return again with details of payment of self assessment tax). 5. Directorate of Systems will refresh the list of cases where Self Assessment /Tax remains unpaid every fortnight after removing cases where return u/s 139(9) has been received. The revised list of cases shall be forwarded to the field AOs through I-taxnet/ E-filing AO Portal every month for further follow up. Note: Presently when the assessee selects the option 139 (9) in the e-filing utility, the utility asks for the CPC communication reference number. In respect of the cases where notice is issued from the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment tax - Your Return of Income for AY 2012-13/2013-14 The return of income filed by you for AY _______ vide e-filing acknowledgement number _____. dated _______ is considered defective u/s 139(9) of the Income Tax Act, 1961 as tax determined as payable in the return of income filed has not been paid. In this connection a notice under section 139 (9) has already been communicated to you through email by CPC, Bangalore through communication reference number _______ dated _______ Although a time of 15 days was allowed to you to correct the above defect, as per our records no corrected return has been uploaded by you so far and the said defect continues. You are herewith required to rectify the above mentioned defects at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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