INCOME TAX RETURN

Tax queries 522 views 1 replies

Respected Sir,

Please let me know whether Income Tax Return can be filed after the time limit under section 139(4) is over. No notice is issued under section 142(1) till now. What is the time limit for issuing notice under section 142(1)? Can the assesse send an application to the Assessing Officer to send the assesse notice under section 142(1) so as to enable the assesse to file the income tax return.

Replies (1)
Time limit u/s 139(4) is before expiry of 1yr from end of relevent a.y after that time limit of belated return expires n assessing officer on his own motion issues notice u/s142(1) calling for record of books of accounts.


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