Defective Return - Section 139(9)

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..... ntimation. Such 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 .....

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..... statements has been duly filled in ROI. (b) Statement showing the computation 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 furnishe .....

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..... ccounts of the partners or members; and in the case of a partner or member of a firm, association of persons or body of individuals, also his personal account in the firm, association of persons or body of individuals (g) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss .....

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