Whetrher 139(1) or 139(4)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 April 2010 Dear Sir/Madam,

If we are filing Return for an individual for AY 09-10 ie FY 08-09 on 31st march 2010 then in return what section we need to mention whether 139(1) or 139(4)for section purpose.
If answer is 139(4)that, what would we need to do if we have mentioned 139(1) in the return instead of 139(4)?

pls guide....

Thanks,

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 April 2010 YOU NEED TO MENTION SEC 139(4) AS IT IS A BELATED RETURN.
NOW YOU CAN NOT FILE REVISED RETURN, YOU NEED TO WRITE A LETTER TO YOUR ITO INFORMING HIM OF THE MISTAKE YOU MADE AND ASK HIM FOR NECESSARY CORRECTION.

CA SANJAY MUKHERJEE

CA SANJAY MUKHERJEE (Expert)
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01 April 2010 Agree with expert.

Querist : Anonymous

Querist : Anonymous (Querist)

01 April 2010 If we are not coreecting this by letter to ITO than there is any legal consequence of this.

Thanks,

CA Shiv

CA Shiv (Expert)
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02 April 2010 Hello agree with him... can u tell me wat u meant by correcting?

Querist : Anonymous

Querist : Anonymous (Querist)

02 April 2010 means as they said you can correct the section to intimate the ITO. Now my question is if i m not coorecting this sec and keep the sec as it was before that is 139(1), then is there any legal conseqences for the same....

Thanks,

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Here’s a detailed explanation regarding filing returns under Section 139(1) vs Section 139(4) of the Income Tax Act and the consequences of mentioning the wrong section:

1. Section 139(1) vs Section 139(4) — What’s the difference?
Section 139(1):
This is for filing the original return of income within the due date (typically 31st July of the assessment year for individuals).

Section 139(4):
This is for filing a belated return — i.e., filing the return after the due date but before the end of the relevant assessment year or the extended date.

2. Your case:
Filing return for AY 09-10 (FY 08-09) on 31st March 2010 means you are filing after the due date (which would have been 31st July 2009).

So, you are filing a belated return.

Therefore, Section 139(4) should be mentioned in the return.

3. What if 139(1) is mentioned instead of 139(4)?
The Income Tax Department expects the correct section to be mentioned to classify the return correctly.

If 139(1) is wrongly mentioned on a belated return, it may cause confusion or delay in processing.

However, this is generally treated as a procedural mistake, and the return will still be processed as a belated return.

There is no direct legal penalty or consequence for this wrong mention itself.

4. How to correct the mistake?
Since you cannot revise the return just to correct the section, the best practice is to:

Write a letter or send an email to the Assessing Officer (ITO) explaining the mistake.

Request the ITO to correct the section classification from 139(1) to 139(4).

This helps maintain clarity in records and smooth processing.

5. If you do NOT correct it:
Usually, no adverse legal consequences arise only because the wrong section was mentioned.

The Department will process the return as a belated return based on the date of filing.

But it is better to inform the ITO to avoid any confusion or delay in assessment.

Summary:
Filing Status Section to mention Consequence if wrongly mentioned
Original return within due date 139(1) No issue
Belated return after due date 139(4) Should mention 139(4; wrong mention generally no penalty, but better to inform ITO)

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