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What will be the appropriate section to choose while filling out the ITR 1 form online?
Please find details of return filed under sectionSection 139(1) – Original return filed before the last due date for filing returnOriginal returnfiling for the first time in an assessment yearSection 139(4) – Belated returnOriginal returnFiling for the first time after the due date of filing the return for the assessment yearSection 139(5) – Revised returnRevised return filed subsequent to original returnThis will be revised returnVoluntarily filing the revised returnInfo needed is:Acknowledgement numberdate of filing originalSection 139(9) – Defective returnWhen due to an error, the return is considered as defective (as if no return has been filed)The department may issue notice to correct the errors and file the returnSo the return filed subsequent to the intimation u/s 139(9) will be original returnYou have to provide following info while filing the return in response to noticeReceipt No: i.e Acknowledgement number of Original (Defective in this case) returnDate of filing the original (Defective in this case) returnNotice no. (Eg. CPC/1415/G5/1421417689)Date of NoticeSection 142(1) – Notice to assessee for filing the returnWhen a person has not filed the return, he may receive notice u/s 142(1) asking him to file the returnThis will be the original returnYou need to mention the notice date only while filing the return subsequent to the notice u/s 142(1)Section 148 – Issue of notice for reassessment (Income escaping assessment)Department can issue a notice to a person for filing the income tax return u/s 148This will be the original returnYou need to mention the notice date only while filing the return subsequent to the notice u/s 148Section 153A – Fresh assessment pursuance of an orderDepartment can issue a notice u/s 153A to a person for filing the income tax returnThis will be the original returnYou need to mention the notice date only while filing the return subsequent to the notice u/s 153ASection 153C – Fresh assessment pursuance of an orderDepartment can issue a notice u/s 153C to a person for filing the income tax returnThis will be the original returnYou need to mention the notice date only while filing the return subsequent to the notice u/s 153CBe Peaceful !!!
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