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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....of the confusion regarding issue of notice u/s. 139(9) and follow up a detailed Standard Operating Procedure (SOP) (Annexure) for handling such E-filed Returns where self assessment tax is not paid has been approved by CBDT. It is requested, that, the Assessing Officers in respective regions may be directed follow the SOP enclosed herewith 3. This issues with the approval of Chairperson CBDT. Annexure Standard Operating Procedure for handling E-filed Returns where self assessment tax is not paid The data of cases where self Assessment Tax is not paid has already been forwarded to the field AOs through i-taxnet/ E-filing AO Portal. Jurisdictional AO should issue notice u/s 139(9) and consider giving further period if an applicati....

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....ing portal. 4. Assessee after payment of self assessment tax will have to upload their revised/ corrected returns through the return u/s 139(9) mechanism on e-filing website (this involves uploading the return again with details of payment of self assessment tax). 5. Directorate of Systems will refresh the list of cases where Self Assessment /Tax remains unpaid every fortnight after removing cases where return u/s 139(9) has been received. The revised list of cases shall be forwarded to the field AOs through I-taxnet/ E-filing AO Portal every month for further follow up. Note: Presently when the assessee selects the option 139 (9) in the e-filing utility, the utility asks for the CPC communication reference number. In respect of th....