08 June 2012
1. Return u/s 139(1) is a normal return filed on or before the due date. 2. Return u/s 139(4) is a belated return (filed AFTER the due date). 3. Return u/s 142(1) is a return filed in response to a notice issued by the Income Tax department. 4. Return u/s 148 is a return filed in response to a notice issued by the department. this notice if for income escaping assessment. 5. Return u/s 153A is a return filed in case of search. 6. Return u/s 139(5) is a revised return. 7. Return u/s 139(9) is filed when the original return was treated as a defective return.