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U/s 234f late fee defective return

vishal dudhrai (51 Points)

10 January 2021

revised/ defective return file kr rha hoo aur late fee show ho rhi hai sir ?

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4 Replies

Kapadia Pravin (17249 Points)
Replied 10 January 2021

It will be regular return under 139(4) alongwith penalty under 234F

Priyank Nema (Bhopal) (100 Points)
Replied 10 January 2021

File offline utility and remove late fees U/s 234F manualy

vishal dudhrai (51 Points)
Replied 10 January 2021

Thanx respected kapadia ji and priyank ji

sabyasachi mukherjee (26043 Points)
Replied 10 January 2021

Defective return

Sec 139(9) the assessing officer considers the return as defective .
the assessing officer intimates the defect to the assesse.
the assessing officer may intimate the defect to the assesse.
the assessing officer may give the assesse an opportunity to rectify the defect within a period of 15 days from the date of such intimation.
This limit may be extended by the assessing officer or an application by the assesse..
If however an application filed by the assesse
Sec 234 F is applicable in the following cases.
1. A fee of Rs.5000 if return is not filed within due date.(taxable income exists or not)
2.A fee of Rs.10000 shall be payable on any other case.
3.where the total income does not exceed Rs.5 lac , the fee amount shall not exceed Rs.1000.