Notice u/s139(1) reg

Notice under sec. 139(1) or u/s. 139(9)?

notice u/s139(1) only

 

Which year? What is the content?

Section 139(4) - Belated or Late Return of Income:
Section 139(4) of the Income Tax Act states the following:

If an assessee or an entity is unable to file income tax returns prior to the expiration of the due date as mentioned under Section 139(1), then
The assessee or the entity can still file late or belated income tax returns within a period of one year from the end of the assessment year of relevance or prior to the completion or conclusion of the assessment as per Section 144, depending on which takes place sooner.
Assessee’s or entities with belated or late filing of income tax returns may incur a penalty of Rs 5,000 as prescribed under Section 271F of the Income Tax Act 1961. However, no penalty shall be levied on those income returns that were not required to be mandatority filed as per the provisions outlined under Section 139(1) even in the event the returns were filed following the expiration of the year of assessment.