21 September 2023
1.While filing updated return, the payment of tax u/s 140B was wrongly shown under self assessment tax paid. Defective notice u/s 139(9) has issued asking valid proof of payment of tax as required u/s 140B. Can we use the same challan and file defective notice. 2. while filing defective return where should we enter the details of tax paid u/s 140B since there is no option of 140B is available.
22 September 2023
1 yes. 2 Enter the additional income in each head of Income. If a refund was claimed, enter the amount. If the ITR was filed late, enter the amount paid for the same. If updated ITR results in a payable tax amount, make the payment as Self-Assessment Tax and enter the challan details.