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CA Ankit Verma (Querist)

26 January 2009 Q1) My friend has filed a return on 10th Oct 08, for A.Y. 08-09. Can he revise his return even though he has not filed the return within due date?

Q2) How do we come to know whether return is filed u/s 139(4) or is it that if a return is not filed u/s 139(1) then it automatically comes u/s 139(4)??

Q3) If I m not wrong then an Individual earning salary as well as Profession Income had to file his return upto 30-9-2008 for A.Y. 08-09?

CA Madhu Soodan Tapuriah

CA Madhu Soodan Tapuriah (Expert)

27 January 2009 Dear Mr Ankit

First we have to see whether the professional income earned by the assessee has been shown under "Income from profession ?"If yes then the last date of filing of income tax return for assessment year 2008-09 was 30.09.2008.

You have filed return on 10.10.2008.So invariably the return is a belated return by virtue of Sec 139 (4) read with sec 139 (1)

By not filing the return within due date as prescribed u/s 139 (1),the Relevant return is deemed to be a belated return.

Return filed u/s 139 (4) i.e. a belated return can not be revised.

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