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Defective return

jatin kapoor (CA FINAL) (1586 Points)

05 July 2014

can a return which was filed u/s 139(1) and declared defective by income tax officer be revised u/s 139(4) for getting deduction u/s 80e

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7 Replies

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 05 July 2014

when a return is said to be defective then it is said to have never been filed so one cannot revise a defective return.

jatin kapoor (CA FINAL) (1586 Points)
Replied 05 July 2014

But the return in response to that has been filed

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 05 July 2014

sorry because i forgot to mention that it can be reivsed only upto the period mentioned in the notice or beyond the notice period but before completion of assessment. beyond this period the return will be deemed to have not been filed.

(Guest)

Jatin You can revised you income tax return u/s 139(9). you have to provide basic details while filing ie Date of original return, Original acknowledgement number, Notice Number etc.