return declared defective

if revised return not file with in time limit this return will be treated as invalid ie assumes return is not filed by you.

hi Jeevan,

as per Section 139(9) of income tax 1961, defective return shall be considered as defective if

a.return is not file in prescribed form

b.proofs of tax not attached with the return

c.report under section 44ab not submitted

If return is treated as defective the assessing officer intimates the defect to assessee and give him an opportunity to rectify the defects within 15 days or extended time if assesses does not rectify the defect then return shall be treated as invalid return that is void ab initio.

Penalty for not filing revisited return for AY 2015-16