Revised return & belated return provision

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Shravan Ravi (Querist)
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27 June 2012 This is with reference to e-filing of revised return and belated return. I would like to know what provision provides for e-filing of revised and belated return.

I have checked that only 139(1B) relates to e-filing provided it is within the due date. Rule 12 does not cover revised and belated return.

Thank you very much for your time

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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28 June 2012 Section 139(5) deals with reviser return and Section 139(4) deals with belated return.

Shravan Ravi

Shravan Ravi (Querist)
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30 June 2012 Dear Sir, My question was with reference to e-filling of the revised and belated return. The two sections you mentioned do not talk about e-filing.

I would like to know which provision or rule provides for e-filing of revised return and belated return

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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30 June 2012 Section 139(4) and Section 139(5) are applicable for manual as well as e-filing.

These sections DO NOT SAY that they are applicable only to manual filing.

These provisions are applicable for filing of return, manual as well as electronic filing.

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