revised/ defective return file kr rha hoo aur late fee show ho rhi hai sir ?
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Quick Summary
This discussion clarifies the application of late fees under Section 234F when filing a revised or defective tax return. It explains that a defective return under Section 139(9) can be rectified within 15 days, and late fees may still apply if the original due date was missed. The potential fee amounts vary based on income thresholds.
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.
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