Sec 139(9) the assessing officer considers the return as defective . the assessing officer intimates the defect to the assesse. the assessing officer may intimate the defect to the assesse. the assessing officer may give the assesse an opportunity to rectify the defect within a period of 15 days from the date of such intimation. This limit may be extended by the assessing officer or an application by the assesse.. If however an application filed by the assesse Sec 234 F is applicable in the following cases. 1. A fee of Rs.5000 if return is not filed within due date.(taxable income exists or not) 2.A fee of Rs.10000 shall be payable on any other case. 3.where the total income does not exceed Rs.5 lac , the fee amount shall not exceed Rs.1000.
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