U/s 139 (5)

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This query is : Resolved

Sunil (Querist)

29 August 2012 Dear All, As i file the income tax return F.Y. 2009-10, Assessee is a NRI, Individual, His indian income is 50000/- and his salary in foreign is 8 Lakh. The return was filed electronically. As per the law only his indian income was taxble and his foreign salary was non-taxable.

But in income tax return it was written in salary column and mentioned it non-taxable. but when the ITR Processes in bangalore they computed the tax on all the income. It was my mistake i had to write in exempted income. so they are correct.

I filed the rectification but they replied me that " TAX HAS BEEN COMPUTED CORRECTLY, ON THE INCOME WRITTEN BY THE ASSESSEE. FRESH CLAIM FOR CHANGE OF INCOME IS NOT ALLOWABLE. U/S154, AS THE SAME IS NOT A MISTAKE APPARENT FROM RECORD. ANY SUCH CHANGES CAN BE MADE ONLY UNDER THE PROVISIONS OF SEC. 139(5), OF THE INCOME TAX ACT. IN VIEW OF THE ABOVE, THIS RECTIFICATION APPLICATION IS REJECTED."

Now Please help me to file the return u/s 139(5). Please provide the procedure.
Thanks in advance.

sunil rao malla

sunil rao malla (Expert)

29 August 2012 You have to revise the return that means you have to file it again the way you filed first time.

Sunil

Sunil (Querist)

30 August 2012 But dear it was filed after due date. The return belongs to f.y. 2009-10 A.Y. 2010-11 and it was filed on 31-03-11 and due date is 31-07-2010. So as per law you can not revise your return if you file after due date.