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

515 views 1 replies

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: 146 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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details