The Directorate of Income-tax (Systems) has issued a letter dated 22.10.2013 stating that about 1.46 lakh returns have been submitted for AY 2013-14 where the self-assessment tax was unpaid. It is stated that these returns are deemed defective under the law. The AOs have been requested to issue notices to the concerned assessees and follow-up to ensure that the unpaid self-assessment tax is deposited at the earliest. Click here to download full instruction – CBDT Directive Regarding Defective Returns For AY 2013-14

It is pertinent to note that we had intimated earlier that the income-tax department will not accept tax return form of assesses who do provide details of taxed and interest. Sources in the office of chief commissioner of income tax ( Jharkhand) said the assesses are advised to pay full tax with interest, if any, before filing of return of income otherwise their forms shall be held as defective.

“An amendment has been brought in Income-tax Act, 1961, effective from June 1, says the return of income shall be regarded as defective unless the tax together with the interest, if any, has been paid on or before the filing of the return of income,” said a senior officer at the chief commissioner’s office.  Click Here to read this content fully

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