Standard Operating Procedure for handling E-filed Returns where self assessment tax
is not paid
Further to the letter dated 22.10.2013 regarding the
processing of 1.46 lakh defective returns submitted for AY
2013-14 where the self-assessment tax is unpaid, the
Directorate of Income-tax (Systems) has issued a letter
dated 13.11.2013 setting out a detailed Standard Operating
Procedure (SOP) for handling such E-filed Returns where
self assessment tax is not paid.The data of cases where self Assessment Tax is not paid has already been forwarded to the
field AOs through i-taxnet/ E-filing AO Portal. Jurisdictional AO should issue notice u/s 139
(9) and consider giving further period if an application requesting the same is made by
assessee. Standard template for issuance of such notice is provided in Annexure A. The
assessee after payment of self assessment tax will have to upload their revised/ corrected
returns through the return u/s 139(9) mechanism on e-filing website (this involves uploading
the return again with details of payment of self assessment tax).
CPC has now developed the functionality of issuing notice u/s 139(9) on this issue also. In
future, following procedure is being prescribed for handling E-filed Returns where self
assessment tax is not paid:
1. CPC on taking up a case for processing will identify the defective returns on account
of non-payment of self assessment tax and issue notice under section 139 (9) to the
assessee informing them of the defect in their returns and advising them to upload
corrected return through e-filing portal within 15 days. Handling of such defects will
form a part of the defective return handling procedures at CPC.
2. The data of cases where defective notice under section 139 (9) has been issued from
CPC and where self assessment taxes have not been paid within 15 days shall be
forwarded to the field AOs along with the CPC communication reference details,
through i-taxnetl E-filing AO Portal every month.
3. Jurisdictional AO should issue follow-up letters as per the template attached in
Annexure B to the assessee and ensure payment of the tax if not already done and
uploading of corrected return on the e-filing portal.
4. Assessee after payment of self assessment tax will have to upload their revised/
corrected returns through the return u/s 139(9) mechanism on e-filing website (this
involves uploading the return again with details of payment of self assessment tax).
5. Directorate of Systems will refresh the list of cases where Self Assessment /Tax
remains unpaid every fortnight after removing cases where return u/s 139(9) has
been received. The revised list of cases shall be forwarded to the field AOs through 1-
taxnet/ E-filing AO Portal every month for further follow up.
Note: 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.
Annexure A
To
Dear Sir/Madam,
Subject: Notice under section 139 (9) of Income Tax Act, 1961- Your Return of Income for
AY 2103-14
The return of income filed by you for AY is considered defective u/s 139(9) of the
Income Tax Act, 1961 as tax determined as payable in the return of income filed has not
been paid.
You are herewith afforded an opportunity to rectify the above mentioned defects within a
period of fifteen days from the receipt of this notice by paying your taxes and filing your
return containing details of payment of taxes using the link "e-File in response to notice
u/s 139(9)" under the "e-File" section of the e-filing portal at
http://incometaxindiaefiling.govin as per the prescribed procedure.
Yours faithfully
Assistant Commissioner/ Deputy Commissioner/ITO
Annexure B
To
Dear Sir/Madam,
Subject: Follow-up of Non-payment of Self Assessment tax - Your Return of Income for AY
2012-13/2013-14
The return of income filed by you for AY vide e-filing acknowledgement number
dated is considered defective u/s 139(9) of the Income Tax Act, 1961 as
tax determined as payable in the return of income filed has not been paid. In this connection
a notice under section 139 (9) has already been communicated to you through email by
CPC, Bangalore through communication reference number dated
Although a time of 15 days was allowed to you to correct the above defect, as per our
records no corrected return has been uploaded by you so far and the said defect continues.
You are herewith required to rectify the above mentioned defects at the earliest under
intimation to this office failing which the e-return filed by you may be treated as invalid and
you may be liable for penal consequences for non-filing of return as per the provisions of
law. The procedure for submission of a corrected return in response to notice u/s 139(9) has
already been indicated in the e-mail communication from CPC.
Yours faithfully
Assistant Commissioner/ Deputy Commissioner/ITO
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