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Return of income

Direct Taxation

What is difference between revised return u/s 139(5) and defective return u/s 139(9)?

Sri Yoga Vishwa. P

CA Final

★ 2K+

15-Sep-21 19:41

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Answers (6)

Best Answer

Revised returns are filed after : when errors are found by assessee himself and before IT dept found those mistakes Defective returns are filed after: The receipt of intimation related to those mistakes, found by CPC Bangalore for the e-return under Section 143(1)

Mahantesh Biradar

CMA Final

★ 15K+

15-Sep-21 19:52

Mahantesh Biradar

Cpc means?

Thread Starter

Sri Yoga Vishwa. P

CA Final

★ 2K+

15-Sep-21 23:22

Thread Starter

Sri Yoga Vishwa. P

Cpc means?

Centralized processing system Bangalore

Mahantesh Biradar

CMA Final

★ 15K+

15-Sep-21 23:26

Centralized processing centre

Mahantesh Biradar

CMA Final

★ 15K+

15-Sep-21 23:26

Revised return means if mistakes filled by assessee without intimation from department Defective return means mistakes corrected by assessee when department point out it