Defective return

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2014 the assesse has filed his IT return for A.Y 12-13 u/s 139(4) i.e after due date. He has tax payable of rs.3000..but bymistakenly he forget to enter tax payment details..and uploaded as payable...can he rectify this mistake now ? and is this a defective return ? what is the procedure ?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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24 January 2014 Since you have made payment of tax before uploading the return, it will not be rendered as defective but you will not get credit of tax paid in processing of your return and demand will be created in your hnds. It seems that you have filed return online in that case you may file rectification application online with the CPC under the head "Tax payer is correcting data for tax credit mismatch only" and then enter the details of tax payments in the relevant fields that appear. On the other hand if return is manually filed then file rectification u/s 154 to the AO.

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2014 it means can i do rectification before i received intimation u/s 143(1) ?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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31 January 2014 No only after recieving intimation

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