Income tax return

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Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2014 along with income tax return any enclosures are required ? if required what are such cases?

Ganeshbabu K

Ganeshbabu K (Expert)
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09 March 2014 Online filing of incometax return doesnot require any attachements

Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2014 ok sir ,where as manual returns requires what enclosures? please tell me sir

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 March 2014 No enclosures for off line IT reutns as well. Ref :- Rule 12(2) of the Income tax Rules,1962.

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Querist : Anonymous

Querist : Anonymous (Querist)

10 March 2014 thank u sir ,
where as when we come to situation of defective return, 139(9) tells that fail to enclosure tax audit report,cost audit report,p&l,Balance sheet,computation statement,proof of advance tax & self assessment tax paid with return of income treated as defective one.
is this provision has no relevance today?
& sir i want to know the situations where asseesee
file ROI with local it office and with cpc Bangalore.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 March 2014 Explanation to section 139(9) has become redundant by virtue of section 139C of the Income tax act,1961.

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Querist : Anonymous

Querist : Anonymous (Querist)

11 March 2014 thankyou sir,
please tell me more clearly sir ,I unable to understand it

Querist : Anonymous

Querist : Anonymous (Querist)

11 March 2014 thank you sir,
please tell me more clearly sir ,I unable to understand it

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Asha Kanta Sharma

Asha Kanta Sharma

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31 July 2024 ### **Enclosures Required with Income Tax Returns**

**For E-Filing:**
- **No Physical Enclosures Required:** When you file your Income Tax Return (ITR) electronically (e-filing), you typically do not need to send any physical documents or enclosures to the Income Tax Department. The submission is considered complete once you have filed it online and, if applicable, verified it using an Electronic Verification Code (EVC) or by sending a signed ITR-V form.

**For Manual Filing:**
- **Enclosures Required:** When filing a physical (manual) return, you are generally required to attach certain documents. These include:
1. **Acknowledgment Receipt (ITR-V):** A copy of the acknowledgment receipt, if the return is filed manually.
2. **Proof of Tax Paid:** Challans for advance tax and self-assessment tax.
3. **Tax Audit Report:** If applicable (e.g., for businesses and professionals where a tax audit is required).
4. **Financial Statements:** Profit and Loss Account, Balance Sheet, and other related statements.
5. **Supporting Documents:** Any other documents relevant to the income or deductions claimed.

### **Defective Returns under Section 139(9)**

**Section 139(9) Defective Returns:**
- **Nature of Defects:** If a return is filed without necessary enclosures or information, such as the tax audit report, cost audit report, Profit & Loss statement, Balance Sheet, computation statement, proof of advance tax, or self-assessment tax, it can be treated as defective.
- **Relevance Today:** While this provision still exists, the nature of defective returns might be managed differently with advancements in e-filing. The system now largely automates checks, and physical enclosures are not usually required for e-filed returns. However, if the Income Tax Department requests additional information or documentation, you need to provide it as required.

### **Filing with Local IT Office vs. CPC Bangalore**

1. **Local IT Office:**
- **When to File:** Returns can be filed manually with the local Income Tax Office if you prefer not to use the e-filing portal or if e-filing is not available for your situation.
- **Procedure:** Submit the completed ITR form along with required enclosures to the local IT office.

2. **CPC Bangalore:**
- **Centralized Processing:** The Centralized Processing Centre (CPC) in Bangalore handles the processing of e-filed returns and some manual returns.
- **When to File:** For e-filed returns, the CPC is responsible for the processing, and no physical submission is needed unless specifically requested.
- **Procedure:** If required, submit documents to the CPC only upon request or if you are asked to provide additional information.

### **Summary**

- **E-Filing:** No physical enclosures are required; ensure to verify the return using EVC or ITR-V.
- **Manual Filing:** Attach necessary documents, including proof of tax payments, financial statements, and tax audit reports if applicable.
- **Defective Returns:** Ensure all required enclosures are included to avoid a defective return. The provisions under Section 139(9) still apply but are more relevant to manual filings.
- **Local IT Office vs. CPC Bangalore:** Choose based on your filing method. E-filed returns are handled by CPC, while manual returns can be filed with the local office.

Always check the latest guidelines issued by the Income Tax Department for any updates or changes in the filing process.