I discarded my Original ITR 1 filed on 30th July 2023 on 21st August 2023 and I want to file subsequent ITR on 22nd August 2023. Which section should I select?
FAQs on Discard Return
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Selection of section 139(4) required when an original ITR is discarded to file a subsequent return. If an Original ITR filed under section 139(1) is discarded after the section 139(1) due date, the taxpayer must select section 139(4) when filing the subsequent return; original ITR date and acknowledgement fields are not applicable. To file a revised return later, the taxpayer must provide the original filing date and acknowledgement number of the valid ITR (the subsequent return filed under section 139(4)).
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.
Selection of section 139(4) required when an original ITR is discarded to file a subsequent return.
If an Original ITR filed under section 139(1) is discarded after the section 139(1) due date, the taxpayer must select section 139(4) when filing the subsequent return; original ITR date and acknowledgement fields are not applicable. To file a revised return later, the taxpayer must provide the original filing date and acknowledgement number of the valid ITR (the subsequent return filed under section 139(4)).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.