We had suggested the taxpayers to file tax returns only after paying off full taxes with respect to FY 2012-13 ( AY 2013-14 . There was news reports in the month of April 2013,  that the Income Tax Department is contemplating to treat such tax returns wherein full taxes have not been paid as defective returns and provisions of section 139(9) would get triggered.  Click here to read our earlier article on this. Our fear have come true, now the CBDT instructs treating 1.46 lac tax returns as defective for AY 2013-14 wherein full taxes have not been paid by the tax payers before filing the same. As per the CBDT, there are 1.46 lakh defective returns submitted for AY 2013-14 where the self-assessment tax is unpaid, and the IT department has set out a detailed Standard Operating Procedure (SOP) for handling such E-filed Returns where self assessment tax is not paid. Standard Operating Procedure for handling E-filed Returns where self assessment tax is not paid The data of cases where self Assessment Tax would be forwarded to the field Assessing Officer or the jurisdictional AO, who 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 already been made public by CBDT.   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: 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. 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-taxnet E-filing AO Portal every month. 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. 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). 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. Click here to download full letter of instruction of CBDT  To Conclude – At Taxmantra.com, we have always advised taxpayers to be in compliances and follow all procedures while filing tax returns. We also note that the CBDT and Finance Ministry have become very aggressive in forcing penal provisions. The taxpayers should look to follow the instructions with regard to defective returns in all seriousness, neglecting this would not be advisable in any circumstances. Thanks for reading for this article. Please feel free to write to us, We want to hear it all!Suggestions? Complaints? Feedback? Requests?  at [info@taxmantra.com] or call us at +91 88208208 11. We would be more than happy to assist you.