Belated return

This query is : Resolved

Mani (Querist)
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30 April 2013 Dear expert,
A return for AY-2012-13 for which last date for filing was 31/07/2012, but the return was filed on 30/03/2013. Will it be treated as belated return or no.

And can that return be revised

Thanking you.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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30 April 2013 yes. it is treated as belated return only. and cannot be revised

CA Vikas Acharya

CA Vikas Acharya (Expert)
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30 April 2013 filing after 31/7/2012 upto 31/063/14 it will belated return, after 31/03/14, can not be filed, as not valid after that.
hence yes belated and can not be revised.
139(4) and 139(5)

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