SECTION 139 OF THE INCOME-TAX ACT, 1961 – DEEMED DEFECTIVE RETURN - E-RETURNS OF A.Y. 2013-14 WHERE UNPAID SELF-ASSESSMENT TAX EXISTS ON THE DATE OF FILING OF RETURN.
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Deemed defective returns: unpaid self-assessment tax on e-return filing triggers notices and follow-up by assessing officers. E-returns in which self-assessment tax remained unpaid on the date of filing are deemed defective returns; the CPC has issued notices to such assessees, PAN-wise data has been placed on the internal portal, and Assessing Officers are directed to issue notices and follow up to secure deposit of the outstanding self-assessment tax.
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.
Deemed defective returns: unpaid self-assessment tax on e-return filing triggers notices and follow-up by assessing officers.
E-returns in which self-assessment tax remained unpaid on the date of filing are deemed defective returns; the CPC has issued notices to such assessees, PAN-wise data has been placed on the internal portal, and Assessing Officers are directed to issue notices and follow up to secure deposit of the outstanding self-assessment tax.
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