Section 139 Return of Income — Filing Requirements and Due Dates
Section 139 governs the filing of income tax returns — who must file, due dates, belated returns, revised returns, defective returns, and updated returns. It is the foundation of the entire income tax compliance framework.
What Does This Notice Mean?
Section 139 covers all aspects of return filing: 139(1) for mandatory filing, 139(4) for belated returns, 139(5) for revised returns, 139(9) for defective returns, and 139(8A) for updated returns introduced in 2022.
Common Triggers
- Defective return notice under 139(9)
- Not filing return despite taxable income
- Need to revise a filed return
- Filing updated return under 139(8A)
How to Respond
- 1For 139(9) defective return: fix the defect within 15 days
- 2For belated return: file before December 31 of the AY (with late filing fee)
- 3For revision: file revised return under 139(5) before December 31 of the AY
- 4For updated return: file under 139(8A) within 24 months from end of AY (with additional tax)
Consequences of Non-Compliance
Frequently Asked Questions
What is the due date for filing income tax return?
July 31 for individuals and non-audit cases, October 31 for audit cases, November 30 for transfer pricing cases. These dates may be extended by government notification.
What is a defective return under Section 139(9)?
A return that is incomplete, inconsistent, or does not meet prescribed requirements. The AO gives 15 days to fix the defect. If not fixed, the return is treated as invalid (never filed).
Related Sections
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