Return filed u/s 139(4) (belated return) can not be revised.
You can file rectification application u/s 154 along with TDS certificate.
WHETHER TO FILE REVISE RETURN?
Page no : 2
Sudhag
(Chartered Accountant and Company Secreta)
(1231 Points)
Replied 02 April 2009
Please tell :-For the salary of an employee[NON RESIDENT] for the previous year ending 31 March 08.The employer is deducting and paying the Tax [TDS] in Dec08 and thereby issuing the TDS certificate also in Dec 08.The employee accordingly files the ITR-I [belated] on 31March 2009.
Is the employee liable to pay tax under Section 234A? whole of the tax payable on salary for previous year 31 March 08 is been deducted as TDS.
Or it is just the liability of Employer to pay tax and penalty for late deduction and payment of Taxes?
Sudhag
(Chartered Accountant and Company Secreta)
(1231 Points)
Replied 02 April 2009
Mr. Tarun can you please tell if the return filed on 31 March 2009 for the previous year 31March 2008 is Belated return or not.
According to me it is as per section 139(4). Please confirm
CA.Tarun Maheshwari
(CA, DISA)
(7150 Points)
Replied 02 April 2009
Yes, It shall be treated as belated return.
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