New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

DEFECTIVE RETURN Section 139(9)

Income Tax - Return of Income and Assessment Procedure - 10 - (Less relevant now as the assessee has to furnish annexure less return of income. But, relevant for filing return in response to section 148 and section 153A and also rrelevant w.e.f. 1-6-2013 for payment of self assessment tax). Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

completion of assessment, the Assessing Officer may condone the delay and treat the return as a valid return. The period of 15 days will have to be reckoned from the date on which the communication is served upon the assessee [Circular No. 281, dated 22.9.1980]. SITUATION - WHERE RETURN IS REGARDED AS DEFECTIVE RETURN. Return Form Has Not Been Duly Filled:- All items in income-tax return form (i.e., ITR-1 to ITR-7) must be filled in the manner indicated in the return form. IF any schedule of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version