Notifications for companies yearly returns

Dear Rajendra 

Your Query is not clear to me. But I guess you must be asking about the new amendment w.e.f 01.06.2013 which states that an ITR filed without the payment of income tax along with the interest will be treated as defective.

Amendment made by Finance Act, 2013:

The Finance Act, 2013 has inserted clause (aa) in the Explanation to sub-section 9 of section 139 of the Income-tax Act, 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;".

Regards

Ajay