13 May 2015
sir, I have filed a return AY 2013-14, and a notice u/s 139(9)has been received. And Now before rectifying it, Return became INVALID. Can i have any other option for rectifying.
14 May 2015
If the taxpayer does not rectify the defective return within the period of 15 days or the extended time period, then the return shall be treated as void-ab-initio and it shall be deemed that the assessee has not filed the income tax return.
However, in case the assessee rectifies the defect after the period of 15 days or the extended period but before the completion of assessment, then the income tax officer may condone the delay and treat the income tax return as a valid return.
The income tax officer can treat the return as valid return even if it is a defective return. But, if the assessing officer considers that return as defective, then he is bound to intimate the defect to the assessee.
Date of Intimation means the date on which the letter specifying the defect is received by the assessee.