Return Filed under Section – Income Tax Filing

While filing earnings tax return, one of the obligatory fields that must be performed by way of the taxpayer is “Return filed beneath Section”. In this article, we seem at the one of a kind types of return filed below the part and its meaning.

Return Filed Under Section 139(1)

If you are submitting your income tax return or filing the same within due date, i.e. on or before 31 July in the case of individuals, this option is selected.

Return Filed Under Section 139(4)

If a profits tax return is now not filed inside due date before thirty-first July below Section 139(1), it can nonetheless be late filed before the stop of the assessment yr or thirty-first March. When a profits tax return is being filed after the due date however within the give up of the evaluation year, beneath Section 139(4) should be selected.

Return Filed Under Section 139(5)

In case of any omission or wrong assertion in the return filed under Section 139(1) or 139(4), a revised return can be filed at any time before the expiry of one yr from the cease of the relevant assessment 12 months or before the completion of the assessment, whichever is earlier. Hence, when a revised return is filed, then underneath Section 139(5).

Return Filed Under Section 139(9)

A defective filing of return is rectified pursuant to a be aware issued by the Assessing Officer.

Return Filed Under Section 142(1)

A return is required to be filed pursuant to a word issued via the Assessing Officer where a return has now not been filed.

Return Filed Under Section 148

The income tax return filing pursuant to a observe issued by the Assessing Officer the place the earnings has escaped assessment.

Return Filed Under Section 153A

The income tax return that has been filed pursuant to a word issued by way of an Assessing Officer the place a search is carried out or requisition is made.

Return Filed Under Section 153C

Where an Assessing Officer is relaxed that any money, bullion, jewellery or other precious article or factor or ebook of account or archives seized or requisitioned belong to any person, other than the character from whom it is seized at some point of the habits of a search, then the books of debts or archives or assets seized or requisitioned ought to be surpassed over to the Assessing Officer having jurisdiction over such other character and that Assessing Officer should proceed towards such different man or woman and problem such other individual a observe and check or reassess income of such other person. Income tax return filed pursuant to such a observe issued by way of the Assessing Officer will be blanketed beneath this option.

Return Filed Under Section 92CD

A modified return is to be filed for an assessment yr relevant to a previous yr to which an advance pricing settlement is entered in terms of Section 92CC. The modified return is to be filed within a length of three months from the end of the month in which the said agreement was entered into under Section 92CD.

Return Filed Under Section 119(2)(b)

To assist taxpayers with real trouble the CBDT may additionally authorize earnings tax authority to admit a belated software or claim for any deduction, exemption, refund or any different remedy even after the expiry of the length particular under the Act for making such claim or application.


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