Reasons Why You Receive Notice Of Defective Tax Returns

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Income tax department will send you defective return intimation if there is any error in your income tax return. A return is considered as defective on account of incomplete or inconsistent information in the return or in the schedules or for any other reason.

In case of a defective return, the Centre shall intimate this to the person through e-mail or by placing a suitable communication on the e-filing website.

Reasons Why You Receive Notice Of Defective Tax Returns

Assessing Officer will give you an opportunity to rectify the same within 15 days from the date of intimation. If the same is not rectified in the sepcified period the retun will be considered as invalid return.

A person may comply with the notice regarding defective return by uploading the rectified return within the period of time mentioned in the notice.

Once done, the Commissioner may, in order to avoid hardship to the person, condone the delay in uploading of rectified return.

In case no response is received from the person in reply to the notice of defective return, the Commissioner may declare a return as not having been uploaded at all or process the return on the basis of information available.

A return of income shall be regarded as defective, unless all the following conditions are fulfille;

  • The annexures, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross total income and total income have been duly filled in.
  • The return is accompanied by a statement showing the computation of the tax payable on the basis of the return.
  • The return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing the report.
  • The return is accompanied by proof of the tax, if any, claimed to have been deducted or collected at source and the advance tax and tax on self-assessment, if any, claimed to have been paid. Where the return is not accompanied by proof of the tax.
  • Where the accounts of the taxpayer have been audited, the return is accompanied by copies of the audited profit and loss account and balance sheet and the auditor's report.
  • Where regular books of account are not maintained by the taxpayer, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession.
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