Revised itr 2018-19

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 October 2018 Dear expert,

One Of My Friend file original return a.y 2018-19 30/08/2018. but he forget some misc. income. so he revised these ITR dated 09/09/2018. his total income 282230/- revised ITR process & intimation U/s 143 (1) received & demand raise rs. 1000/-. As per Intimation show Fees u/s 234 F rs 1000/- But he file Return timly. Please suggest demand pay. or other option. please suggest.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

15 October 2018 Revised return filing is mentioned in a separate section i.e., 139(5) and not in
section 139(1). Conditions for levy of fee are not satisfied. So no fee is leviable for
late filing of revised return.