Defective return notice u/s 139(9) of foreign company

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Dear CCI Members',

I am really terrified with the Income Tax Department for repeatedly sending defective return notice u/s 139(9) of the Income Tax Act to foreign companies who are claiming benefit of the respective DTAA. I am facing the following query:

1. I had filed ITR-6 for AY 2013-14 of a foreign company based in Canada which is providing technical service in India and the Indian concern had deducted tax @ 20% whereas as per DTAA tax was required to be deducted @ 15%. We are claiming refund of excess tax been deducted. In ITR-6, I had shown income in Schedule SI, Section Code- DTAA, and tax rate 15%. I have showed ' 0 ' in both BS & P&L since foreign company is not required to preare BS & P&L as it had provided only techincal service to that concern only. Further as per recent press information provied by GoI (Link- PIB_GovtdecidestoamendITAct1961Sec115JB.pdf) ) it was held that MAT not to be levied by Foreign Companies.

But i am still getting 139(9) notices mentionong that:

Please provide me with the reasonable solution/opinion at earliest as it is really troublesome.


Attached File : 206847 20151102174210 pib govtdecidestoamenditact1961sec115jb.pdf downloaded: 122 times
Replies (1)

The jpeg attached relating to error codes earlier is not showing fully.

Error Codes are:

Error Code 13 : If the income has not been offered and TDS has been claimed by the assesse then it will consider as a defective case

Error Code 1: Tax computed but GTI (Gross Total Income) is nil or 0

Error Code 3: Part A P and L and/or Part A BS have not filled.


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