Defective rfeturn

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A user filed an updated return under Section 139(8A) but received a notice stating it's defective due to missing proof of tax payment under Section 140B. Despite having no tax liability beyond the late fee paid, they are seeking guidance on how to respond to the notice to avoid potential penalties. The advice suggests that filing under 139(8A) requires taxable income and payable tax, and simply paying a late fee doesn't constitute a valid return if no tax is due.

padam chauhan

padam chauhan (Querist)

09 November 2023 Respected Sir I have filled return u/s 139(8A) but return is defective or incomplete . the notice received as per below reason Return has been filed u/s 139(8A), but it is not accompanied by the valid proof of payment of tax as required u/s 140B. i have filled return of 3 lakh fifty thousand income , i have Paid 1000 Rs. Late fees under self assessment Tax (300) there is no tax Liability arised u/s 140B so why i have received this notice and How to Respond this notice ?

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

11 November 2023 If you have taxable income and tax is payable then only you can file ITR u/s 139(8A).
Filing return by paying late fees is not a valid return.
No need to respond as you don't have taxable income.

padam chauhan

padam chauhan (Querist)

13 November 2023 sir option available against notice 139(9) reply are "Do you agree with defect"- Option Agree or Disagree.
If i would not reply to Notice , then it may reflect penalty or fine. Please guide what to do.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

13 November 2023 No penalty or fine only return is invalid.

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