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Notice received in case of defective return


16 December 2016 Respected Sir,
My Query is that my client received notice but in that notice 15 days time limit is given whether such date is that is considered from date of communication or date of receipt of manual notice.My second question is that whether such return is filed before due date then whether we may go for revised or rectified the defects. What Happen if such return is filed after due dates

17 December 2016 Ans 1 >
from the date of receipt of manual receipt if no email id is registered on ITD portal else from the date of communication of notice.
Ans 2 >
if before due date then you can revised return or file rectification u/s 154, if after due date then go for 154



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