https://www.taxtmi.com/acts?id=36677 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. en-us Fri, 14 Jun 2019 14:35:47 +0530 Fri, 14 Jun 2019 14:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36677 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. Act-Rules Direct Taxes Fri, 14 Jun 2019 14:35:47 +0530 https://www.taxtmi.com/acts?id=36677