I tax

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Ashutosh Kumar Jha (Querist)
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07 September 2013 Dear Sir,

please reply the answer of following questions;-

1) Is it mandatory to make full payment of income tax liability before filing of ROI under the Income Tax Act,1961? If yes, under which section?

2) I have received a notice from I T department about furnishing of details regarding the ROI wrt last 3 years i.e for AY 2009-10, 2010-11 & 2011-12. I have filled the ROI for the AY 2010-11 & 2011-12 but not filled ROI in AY 2009-10 although my income in AY 2009-10 was taxable. Please help me that how should I reply to the AO?

Thanking you

Ashutosh Kumar Jha
9534140352

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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07 September 2013 In case the S A Tax is not fully paid the return is treated as a defective return. Explanation (aa) to Section 139(9) w.e.f.1-6-2013 may be referred.
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When the Income was taxable then return should be filed within the prescribed time.
However, if your TDS has been deducted to the extent of tax payable, you may explain the reason, otherwise you will have to discharge your tax liabilities by paying the tax +interest+ penalty if any , which may be levied by the AO.