ITR

Notice asks me to file a return I never filed

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Find

Sec 142(1)(i) lets the officer require a person who has not filed to furnish a return within the time in the notice. The portal allows filing the return in response to the notice, using the section code for a return filed under Sec 142(1).

Provisions

Sec 142(1) (now Sec 268(1)); Sec 272A(1)(d), Income-tax Act 1961; Sec 144 (now Sec 271)

Analysis

Prepare the return as you would normally, with all income from AIS and Form 26AS. When filing, choose the filing section that relates to a return in response to a notice and quote the notice DIN and date. If income was ₹9,00,000 with TDS of ₹40,000 and tax of ₹55,000, pay the balance with interest under Sec 234A and 234B before filing. Then reply on e-Proceedings with the acknowledgement.

Close

  1. Download AIS, TIS and Form 26AS for that year
  2. Compute income and pay tax with interest using e-Pay Tax
  3. File the ITR choosing the response to notice option and quote the DIN
  4. Upload the acknowledgement as your reply on e-Proceedings

A Sec 234F fee and interest still apply to a return filed late in response to a notice.

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