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Return filing without payment of Tax

CA Nilesh (Associate) (44 Points)

08 October 2010

Can any one guide that

whether the Tax audit Return can be uploded without payment of the Self assessment of Tax????

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10 Replies

Ganga (CA Final) (101 Points)
Replied 08 October 2010

No It Cannot be uploaded ,in my opinion it may show u the error and wont upload

Deepesh Khatri (CA) (167 Points)
Replied 08 October 2010

If it does upload, make sure that the self assessment tax is paid before due date. If it doesnt, you will have to pay first.

I think you can upload without paying it.

Anuraag Sharma (Sr Executive Finance) (845 Points)
Replied 09 October 2010

Yes it can be uploaded without payment of Taxes. The Only further step u'll have to take is:

1. Pay Tax

2. Revise your Retrurn.

and if you don't follow these 2 steps then you will receive a Demad Notice from The Income Tax Authorities when your Assessment will start.

1 Like

CA AYUSH AGRAWAL (Kolkata-Pune-Mumbai) (26986 Points)
Replied 09 October 2010

Fully Agreed With Anrag Sharma

1 Like

CA Mudit Agarwal PGDFM,MCP,IFR (Dy. Manager (Taxation)) (289 Points)
Replied 09 October 2010

I m agree with Mr. Anurag

M V N Ravi Kumar (CA) (58 Points)
Replied 09 October 2010

Yes, You can file the return and pay tax subsequently with applicable interests and then file revised return within one year from the end of the Assessment year

Ishdeep Singh (Student) (56 Points)
Replied 09 October 2010

a return filed without paying the self assessment tax as declared in the return is considerd as a defective return u/s 139(9). the asseessing officer will issue you the notice regarding the defect and u have to respond to it in 15 days. You can pay the tax in this 15 days period and it will render the return as valid.

kanagaraj (CHARTERED ACCOUNTANT) (793 Points)
Replied 09 October 2010

The return will not be uploaded by the system, if there is an arrear of tax

N Muralidharan (CA Practice ) (67 Points)
Replied 09 October 2010

RETURN CAN BE E FILED WITH OUT PAYMENT OF SELF ASST. TAX .

ITR V SHALL SHOW THE TAXES PAYABLE AS DUE

AS IN THE RETURN ITSELF TAX DUES ARE SHOWN AS PAYABLE, the same is beyond the scope of 139 (9) (c) and hence the return cannot be declared as defective.

THE TAXES CAN BE PAID ANYTIME IN FUTURE WITH INTEREST DUE.

SYSTEM ITSELF SHALL GIVE CREDIT FOR THE 140A PAID SUBSEQUENTLY.

1 Like

Narayanan (Chartered Accountant) (189 Points)
Replied 09 October 2010

If you cannot file without paying the tax, then for what do we have a column in all form saying "balance tax payable" before "refund"... i m sure it can be done and i ve done it several times...

Of course its better to file a revised return after paying the amount, but i dont think its compulsory... the credit reaches the database automatically, and the non-payment is not a "mistake" of the assessee to be revised...