Final Reminder -defect in Return of Income

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This discussion addresses a 'Return of Income' defect where a return filed under section 139(8A) lacked valid proof of tax payment as required by section 140B. The user received this notice for AY 2021-22, despite having non-taxable income and paying a late fee. The advice given is to agree with the defect, as a return filed with only a late fee and no tax payment is considered invalid. No further action is needed if there was no taxable income.

Aditi Goel

Aditi Goel (Querist)
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14 April 2024 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 received this notice for AY 2021-22. I had non taxable income in AY 2021-22 but filed it last year with a late fee of Rs.1000.

Should I agree or disagree with the defect in response?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 April 2024 Such return can be filed with taxable income with the payment of tax.
Filing with late fees not a valid return.
No further action required from you as you don't have taxable income.