Income tax return

U wont be able to file Return online for AY 2012-13 from 01.04.2014 onwards. but u can file the return manually.

Originally posted by : CA PuRvI M!$rA
	U wont be able to file Return online for AY 2012-13 from 01.04.2014 onwards. but u can file the return manually.

Which section will validate the manual return? As per section 139(4) belated return can be filed before the expiry of one year from the end of relevant assessment year(31.03.2014) 

Assessing officer may not treat the manual return filed after 31.03.2014 as return under income tax act but as evidence/basis to invoke section 144(best judgement assessment) or section 147 (assessment of income escaping assessment).