12 April 2017
Dear Sir, An Assesse has received notice u/s. 148 to file return for the relevant assessment year which was escaped assessment. The Assesse wants to file the return on the income which was not shown at that time and pay taxes along with interest but in challan 280 which type of payment he will select i.e. Self Assessment Tax (300) or Tax on Regular Assessment (400). One more thing in ITR 1 in the box of Return filed under section whether it is correct to select code u/s. 148 and can the return be filed online for that A.Y. 2012-13 though the original return was filed manually at that A.Y. 2012-13.
14 April 2017
In the challan he will have to fill Self assessment tax. Now the return will be filed in pursuance to 148 notice and the permission to file that return online will have to be given by the Assessing Officer.
14 April 2017
Dear Sir, I forget to ask one thing as ITO has told him that he can file the Return Online or Offline. He wants to file the Return On line. So whether one copy of the Return is required to be sent to CPC or not.
Please answer this Sir, I promise I will not disturb you again in this matter.