Defective return

This query is : Resolved

sekar (Querist)
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02 December 2013 Assessee filed his original return within due date, taking the TDS amount wrongly and thus with a tax payable of Rs.220. But actually the tax payable by the assessee is Nil (if the TDS amount was entered correctly in the Return). Now the assessee has received Notice u/s 139(9) stating his Return to be defective. Should the assessee file a return in response to this Notice u/s 139(9) or can the assessee just file request for rectification u/s. 154 stating his correct TDS amount and the tax payable Nil?

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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02 December 2013 File return u/s 139(9). However for your information you couldn't file 154(1) rectification, because of to file 154(1) rectification return required 143(1) intimation reference allotted by IT Department or CPC, but you didn't have it. However while filing of original return your return showing tax payable means it is defective,because of while filing of return of income our tax payment due liability shall be zero, so it is defective, so required to file defective return u/s 139(9) return.

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