Para 6 - Invalid or defective return - Centralised Processing of Returns Scheme, 2011

6. Invalid or defective return. ( i ) The Commissioner may declare- ( a ) a return invalid for non-compliance of procedure for using any software not validated and approved by the Director General. ( b ) a return defective under sub-section (9) of section 139 of the Act on account of incomplete or inconsistent information in the return or in the schedules or for any other reason. ( ii ) In case of a defective return, the Centre shall intimate this to the person through e-mail or by placing a suitable communication on the e-filing website. ( iii ) A person may comply with the notice regarding defective return by uploading the rectified return within the period of time mentioned in the notice. ( iv ) The Commissioner may, in order to avoid hardship to the person, condone the delay in uploading of rectified return. ( v ) In case no response is received from the person in reply to the notice of defective return, the Commissioner may declare a return as not having been uploaded at all or process the return on the basis of information available.