Filing return

In section 139 of the Income-tax Act, in sub-section (9), in the Explanation, after clause (a), the following clause has been inserted with effect from the 1st day of June, 2013, namely :—

"(aa) the tax together with interest, if any, payable in accordance with the provisions of section 140A, has been paid on or before the date of furnishing of the return ;".

The Explanation to section 139 of the Income-tax Act provides the conditions which, if not fulfilled, may render the return of income furnished by the assessee, defective.

The aforesaid Explanation has been amended  so as to provide that the return of income shall be regarded as defective unless the tax together with interest, if any, payable in accordance with the provisions of section 140A, has been paid on or before the date of furnishing of the return.

You can file IT return without paying tax before due date, but after paying tax with penalty, you will have to file revised return. 

IT return without paying tax is defective return.