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return declared defective

G. Jeevan Reddy (Student CA IPC / IPCC) (106 Points)

09 March 2018

IT Department had declared my return as defective, I'm not willing to file any revised return.
What are the consequences of not filing belated return...... Will department charge any penalty or fine... Or any other proceedings?

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3 Replies

CA Harshali Salvi (Practicing Chartered Accountant) (995 Points)
Replied 09 March 2018

if revised return not file with in time limit this return will be treated as invalid ie assumes return is not filed by you.

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Mohit Suresh (plus twov) (310 Points)
Replied 09 March 2018

hi Jeevan,

as per Section 139(9) of income tax 1961, defective return shall be considered as defective if

a.return is not file in prescribed form

b.proofs of tax not attached with the return

c.report under section 44ab not submitted

If return is treated as defective the assessing officer intimates the defect to assessee and give him an opportunity to rectify the defects within 15 days or extended time if assesses does not rectify the defect then return shall be treated as invalid return that is void ab initio.