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Defective return u/s 139(9) error code 31

pramodjalandra (Account Administrator) (142 Points)

29 December 2016

Respected Members,

I file a return in ITR-4 and received a notice Defective return u/s 139(9) error code 31 (Balance Sheet & P&L Details)
Now Can I change ITR Form 4S instead of ITR-4 against response of this notice.

Thanks in Advance!

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5 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177972 Points)
Replied 29 December 2016

1. Not now. You are required to either rectify the defect by submitting the BS & P&L part within 15 days. Or it will get invalid.

2. Once it gets invalid, a belated return (if within time limit) can be filled afresh, where in you can file ITR 4S, for any eligible business with eligible income.

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Shivam Jain (Student CA Final ) (92 Points)
Replied 29 December 2016

In IT e-filing website, you can agree with the defect, choose Form ITR 4S and upload Form ITR 4S XML file.

Read more at: /forum/details.asp?mod_id=378612&offset=1

pramodjalandra (Account Administrator) (142 Points)
Replied 29 December 2016

Dear Sir,

Is wait till status "Invalid Return" for fresh ITR filing in ITR-4S Form.

Can file belated return whenever Orignal ITR file after 31st July.

Thanks Sir

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177972 Points)
Replied 29 December 2016

Sorry, to say that belated return cannot be revised. But fresh belated return can be filed, if time limit permits.

Better to rectify the defect itself by either providing the details as asked i.e. (1) P&L & BS in case of books of accounts maintained or (2) if elegible case for non- maitaining the accounts, providing just details like sundry creditors, debtors, cash in hand and stock figures.