This discussion clarifies the process for Income Tax Return (ITR) Under Section 139(8A) becoming invalid. It explains that the Central Processing Centre (CPC) may first issue a defective notice if the updated return can be rectified. If the ITR-U is ultimately deemed invalid, any rectification filed prior to the updated return will remain valid and be considered the final order.
25 July 2024
Sir If ITR U becomes invalid then my rectification filed prior to updated return will be valid or not and will be considered final order or not.