Answer

1. F

   Facts

   A return that shows tax and interest payable must be filed after paying that self-assessment tax. If the tax was not paid, CPC can mark the return defective. The fix is to pay the tax first and then upload a corrected return showing the challan.

2. P

   Provisions and law

   • Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025)The Assessing Officer can treat a return as defective, give 15 days (or more on request) to fix it, and treat it as invalid if not fixed.
   • Sec 140A, Income-tax Act 1961 (now Sec 266, Income-tax Act 2025)Tax and interest due on the return must be paid before filing it.
   • Sec 234A, Income-tax Act 1961 (now Sec 423, Income-tax Act 2025)Interest at 1% a month on unpaid tax for late returns.
3. A

   Analysis

   Say your return showed ₹18,400 payable and you did not pay it. Pay the tax with interest through e-Pay Tax under self-assessment tax, then enter the challan BSR code, date and serial number in the tax paid schedule of the corrected return. Interest keeps running till you pay, so the amount may now be slightly higher than what the return showed. Recompute interest in the utility before paying so the corrected return shows nil payable.

4. C

   Conclusion

   1. 1Recompute tax and interest in the ITR utility as of today.
   2. 2Pay through e-Pay Tax as self-assessment tax for the correct assessment year.
   3. 3Add the challan details in the tax paid schedule of the corrected return.
   4. 4Upload the corrected return through e-Proceedings and save the acknowledgement.

Paying under the wrong assessment year or wrong minor head will not cure the defect.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.