This discussion addresses the possibility of filing a time-barred defective Income Tax Return for Assessment Year 2024-25, with a reply deadline of 12th August 2024. While filing a new defective return may not be possible, the conversation explores the option of filing a rectification. Rectification is suitable for correcting apparent mistakes like clerical errors, arithmetic inaccuracies, or data omissions, but not for subjective changes or new income declarations.
18 March 2025
Sir/Madam, Can I file Time barred Defective Return in income tax. The time to reply the defective return is 12-Aug-2024 (A.y 2024-25).Please Guide. Thank you.
21 March 2025
Rectifications can address apparent mistakes such as:
Clerical errors
Arithmetic mistakes
Incorrect data entries
Omissions in the filed Income Tax Return (ITR) that are factual and not related to subjective interpretations or changes in tax law or change in income declaration.