Invalid return rules permit declaring defective filings for unapproved software or incomplete information, with rectification and condonation options. The Commissioner may declare a return invalid for procedural non compliance, including use of unapproved software, or defective for incomplete or inconsistent information. The Centre will notify the person by e mail or by placing a communication on the e filing site; the person may upload a rectified return within the notice period. The Commissioner may condone delay to avoid hardship. If there is no response, the Commissioner may treat the return as not uploaded or process it on the basis of information available.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invalid return rules permit declaring defective filings for unapproved software or incomplete information, with rectification and condonation options.
The Commissioner may declare a return invalid for procedural non compliance, including use of unapproved software, or defective for incomplete or inconsistent information. The Centre will notify the person by e mail or by placing a communication on the e filing site; the person may upload a rectified return within the notice period. The Commissioner may condone delay to avoid hardship. If there is no response, the Commissioner may treat the return as not uploaded or process it on the basis of information available.
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