E verification of revised return after 143(1) of original return


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This discussion clarifies the acceptability of e-verifying a revised tax return when a condonation request has been made, following an intimation under section 143(1) of the original return. Generally, if the revised return was e-verified within 30 days of filing, it is accepted. This applies specifically to AY 2021-22, and acceptance is also contingent on the condonation request being approved by the department.

(Querist)
10 January 2023 if someone e verifies the revised return with a condonation request after receiving intimation u/s 143(1) of the original return, is it acceptable by deptt?

10 January 2023 If revised return, for AY 2022-23, was verified within 30 days of filing it; it will be accepted...

Anil Khatri (Querist)
12 January 2023 it is for AY 2021-22

12 January 2023 If condation request was accepted, in that case it will be accepted...


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