Revised return after receiving notice u/s 139(9)

ITR - 4 for AY 2016-17 was filed before due date. Total Income does not exceed basic exemption limit. Refund of around 16000 is to be received(TDS deducted as per 26AS). A notice u/s 139(9) defective return was received nov2016 stating Balance sheet details are not filled. No response was filed by Assessee. Later in Feb2017, Return was invalidated by Income tax dept.

1. Now in Mar2018, ITR has to be filed for the same AY 2016-17. Under which section should it be filed?
2. Is it possible to file Revised return u/s 139(5) now?

3. Is it possible to file u/s 139(9) even after the return was invalidated ?

3. If it is to be filed u/s 139(9), Can I change the professional income from 1,70,000(originally filed) to 1,40,000? Interest income from bank was not mentioned in the return originally filed. Can I Include it now?

Please clarify. Thanks in advance

Replies (1)
 
 

Later in Feb2017, Return was invalidated by Income tax dept.

1. Now in Mar2018, ITR has to be filed for the same AY 2016-17. Under which section should it be filed?

Ans: U/s. 139(4)


2. Is it possible to file Revised return u/s 139(5) now?

NO

3. Is it possible to file u/s 139(9) even after the return was invalidated ?

NO

4. If it is to be filed u/s 139(9), Can I change the professional income from 1,70,000(originally filed) to 1,40,000? Interest income from bank was not mentioned in the return originally filed. Can I Include it now?

Filing u/s. 139(9) was possible only within specified time of 15 days; not now.

You can file fresh with all such rectifications u/s. 139(4).
 

 

 

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