Kr R (JOB) (88 Points)
01 October 2009Original Return for F.Y. 2008-09 was filed on 20/07/2009. However by mistake the self assesment tax (Rs. 5300/-) on saving bank accoount intrest was not deposited.
Subsequently revised return was filed on 30/07/2009 after paying self assesment tax. Is it OK?. OR revised return should have been filed only after 31/07/2009. Is it VALID?.
Please reply.
Ratan Deep Saxena
(Asstt Manager (Accounts & Finance))
(2998 Points)
Replied 01 October 2009
Revised return U/s 139(5) can be filed within one year from the end of relevant assessment year or before the assessment is made, whichever is earlier......... hence revised return filed by you is valid......
regards,
ratan
Sunil Liladhar Kotak
(Manager (F & A))
(2025 Points)
Replied 01 October 2009
Yes, It is valid as no where in the section 139(5) it is mentioned that the revised return is to be filed after the due date of filing of income.
Pls find the follwing link explaning the section along with relevant case laws
Thanks,
Sunil
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