TaxTMI Updates e-Newsletter
Jun 26,2012

Summary: Electronic returns filed without digital signature require submission of a signed ITR V by ordinary post to the Centralized Processing Centre to complete verification. If the ITR V is alleged not received, the Assessing Officer must invoke the rectification procedure under Section 139(9), give opportunity to cure the defect and may condone delay if the defect is remedied after the prescribed period but before assessment.