Submit Your Tax Return for Asst Yr 2013-14 Again if Earlier Filed Without Payment of Self Assessment Tax.


CPC Banglore has issued detailed Standard Operating Procedure (SOP) for field formation for guidance on the issue of treatment of returns filed for assessment year 2013-14 as defective return u/s 139(9) of the Income Tax Act on the ground of non payment of self assessment tax .Readers were earlier advised vide post titled 7 Reasons for Filing Return After Self Assessment Tax .

What is Defective Tax Return u/s 139(9) ?

Section 139 is for filing of return and sub-section 9 of section 139 provides reasons or grounds on which a return can be considered defective. Which means , if the defect is not rectified by assessee, it may be treated as invalid return , which will mean as if you have not filed return. non payment of self assessment tax was not a reason for treating a return as defective. However ,the government  brought in amendment in section 139(9) of the Income Tax Act vide Finance Act 2013 by which from 1st June 2013, any return filed with outstanding self assessment tax was to considered defective.

Thus, if notice of  such defect is issued to you, there is no alternative but to pay and remedy the defect. CPC is now identifying all returns having such defects.

CPC Communication on Defective Return

It has been communicated by Directorate of System, New Delhi vide its letter dated  F.No.DIT(S)-11/CPC/2013-14/Unpaid-Self-Assessment-Tax/ Dated:13.11.2013 as under 

1. CPC , Banglore will first identify such returns where self assessment tax has not been identified. It will then communicate with assessed by email and suggest to pay the tax and file the return once again.

2. In case , even after the lapse of 15 days , tax is not paid, the list of such cases will be forwarded to assessing officer who will issue the notice and ask the assessed to pay the tax and upload the return filling the details of tax payments.

Important Point to Note for Revising Defective Returns

The Directorate of System has also suggested certain points to take note of by assessee. These are required and necessary for successfully curing the defect. Here are the points.

  • Presently when the assessee selects the option 139 (9) in the e-filing utility, the utility asks for the CPC communication reference number. In respect of the cases where notice is issued from the assessing officer’s end, this requirement can be bypassed.
  • Further, when the notice is sent from CPC a unique password is also generated and communicated to the assessee through the email communication. This password is to be disclosed while uploading the XML in respect of defective returns.
  • In the e-filing server, generation of the ITRV is suppressed in case of a defective return which is uploaded through this facility.