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section 139(4) income tax act
Important-can anyone explain me section 139(4) in the I.T. Act, 1961("or" condition)
Replies (7)
https://www.paisabazaar.com/tax/section-139-of-income-tax-act/
E sab to act me hi mentioned h yaar I think you could not understand my actual question
before the relevant A/y if it is filed ,but assesment is still pending(not completed), then it will be accepted as belated return and it will substitute the original return filed.
Pl. ignore the line ............substitute the original return............It is for revised return.
U/S 139(4) A RETURN IS FILED AFTER THE DUE DATE OF FILING BUT BEFORE THE END OF RELEVANT ASSESSMENT YEAR
1) If a return has been filed suo moto after due date it is called belated return u/s 139(4)
2) While Filing return u need to quote the above section
3) A belated return can be filed within 1 year from the end of relevant AY
2) While Filing return u need to quote the above section
3) A belated return can be filed within 1 year from the end of relevant AY
applicable to any person who has not filed his return of income with in the time allowed u/s 139(1).
Time limit: The belated return can be fileld either before the
a) end of revlevant assessement year
b) completion of assessment
whichever is earlier
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