11 April 2017
Dear Sir, An Assesse has received notice u/s. 148 to file return for the relevant assessment year which was escaped assessment. The Assesse wants to file the return on the income which was not shown at that time and pay taxes along with interest but in challan 280 which type of payment he will select i.e. Self Assessment Tax (300) or Tax on Regular Assessment (400). One more thing in ITR 1 in the box of Return filed under section whether it is correct to select code u/s. 148 and can the return be filed online for that A.Y. 2012-13 though the original return was filed manually at that A.Y. 2012-13.