Defective Return - Section 139(9)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time may be extended by the Assessing Officer on an application made by the assessee. If the defect is not rectified within 15 days, or the extended time so allowed, as the case may be, the return filed by the assessee shall be treated as invalid return and the consequences of the same will be as if no return has been filed by the assessee. However, if the assessee rectifies the defect even after .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... utation of the tax payable has been accompanied (c) Audit report u/s 44AB or the copy of such report in case report furnished prior to ROI should be accompanied with ROI (d) Return should be furnished with proof of tax deducted/collected as the case may be and the advance tax and self-assessment tax paid. (e) In case of updated return u/s 139(8) should be accompanied with proof of payment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nied by copies of the audited profit and loss account and balance sheet and the auditor's report and, * where an audit of cost accounts of the assessee has been conducted, under section 233B of the Companies Act, 1956 (1 of 1956), also the report under that section (h) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X