Chartered Accountant
108 Points
Joined March 2008
hi shubhra,
this was possible before where asseessees used to upload their returns without paying taxes. however, finance act 2013 inserted a new clause which states a return filed without payment of taxes together with interest thereon within due date will be treated as defective.
Now a detailed Standard Operating Procedure (SOP) for handling such E-filed Returns where self assessment tax is not paid has been approved by CBDT and assessing officers have been directed to follow the same with respect to such defective returns. As per SOP, the jurisdictional AO should issue notice u/s 139(9) and consider giving further period if an application requesting the same is made by assessee. The assessee after payment of self assessment tax will have to upload their revised/ corrected returns.
The following procedure has been prescribed:
- CPC during processing will identify such defective returns & issue notice under section 139(9) to the assessee asking them to upload corrected return within 15 days.
- Cases where such defects are not rectified within said 15 days time, shall be forwarded to the jurisdictional assessing officer every month.
- Jurisdictional AO should issue follow-up letters to such assessee and ensure that tax is paid and uploading of corrected return on the e-filing portal.
- Assessee after payment of unpaid tax will have to file a e-revised/ corrected return with tax details.
- Directorate of Systems will keep & refresh the list of such cases every fortnight. The revised list of cases shall be forwarded to the jurisdictional AOs every month for further follow up.
- Accordingly, the requirement of CPC reference number for filing revised return has been suggested to be removed in cases where notice has been issued by jurisdictional assessing officer.
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