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Itr-6 efiling problems relating to special income

Tax queries 465 views 1 replies

I have filed an ITR-6 for Foreign Comapny and the income of the same company is covered under DTAA. As per DTAA the flat rate of 10%  Tax shall be charged whereas while filing the ITR-6,  for the tax calculation additional surcharge and education cess is also charged.

Kindly suggest as i have received a notice of defective return u/s 139(9) from departments, what shall I do....the additional demand liability is huge amount as it also includes interest.

Its not a default on assesee's end but the problem is there in ITR-6 utility. 

Replies (1)

This is a problem which many of our clients are facing recently.

It is understood that the defective notices are being received in both cases i.e. wherein X M L has been generated using department's excel utility or using winman software.

Further, there are cases where no defect notice under section 139(9) has been issued, however the tax return processing status on the income tax portal shows as 'defective return'.  It is advisable that you check the status for tax returns filed by your clients and check with CPC about such defective return status.

We had discussions in a few cases with the CPC about such defective return notices and were informed that in case tax payer is of the view that return has been correctly filed and no correction is required, then the original return (X M L file) shall be uploaded again on the income tax portal within 15 days in compliance of the notice issued.   Further, you may also plan to file a follow-up letter / communication with CPC that company is of the view that no error is there in the original return filed and the same return is filed again just in compliance of the 139(9) notice.

Having said the above, it is advisable that one should look into particular facts / errors in every case separately.

In case someone has had a different experience or is of a different view, please share for everyone's benefit.

Shrey (9971136072)


CCI Pro

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