Section – 139, Income-tax Act, 1961-2019 : PROCEDURE FOR ASSESSMENT

Section 139 of the Income Tax Act 1961 is related to several filings for specific individuals and deadlines for any individual and non-individual assessee.

Section 139 of the Income Tax Act of 1961 contains various provisions relating to the final completion of multiple taxes.  If a taxpayer or non-taxpayer does fail to file a tax return within the specified time limit, section 139 also provides instructions for filing a late tax return.  There are several sections in section 139 intended to improve the tax within the deadlines set by the tax inspector. 

Section 139 (1) – Request for Voluntary Returns Section 139 (1) Contracts and Reimbursements Required with Volunteers in the following scenarios:

Section 139 (3) contracts and provisions for filing an income tax return in the event of the loss of an individual or entities in a previous financial year.  If a person has caused damage, he is not liable for taxes.  However, companies and businesses must complete the ITR in the following sections:

Section 139 (4) – Tax in accordance with Section 139 (4), Individuals or joint ventures must file a tax return before the due date as described in Section 142 (1)).  However, if the declaration of the due date is not submitted, the income from recent years may be presented up to the due date of the current financial year.  If they fail to file a refund in the current appraisal year, they will be fined Rs. 5,000 under the 1961 IT Act 271F. 

Article 139 (5) – Payment Certificate Part 1 (139 ()) deals with the provision of income tax return.  Accordingly, if the tax return was filed before the due date but a correction was required due to an error or omission in the filing of the return, the same may be filed at any time after or before the end of the assessment year which first occurs. Taxpayers can file an updated tax return as many times as he or she wishes within the specified time frame.

Section 139 (9) – Returns and Weaknesses This section discusses errors in taxpayer tax returns filed.  If the taxpayer does not submit the relevant documents at the time of filing the application, it may be amended within 15 days of receipt of the person.  If an event occurs, it can be done by applying through the app.  Tax Date Day 139. The following tax days are scheduled by many individuals, organizations, and agencies on July 31 – A taxpayer or taxpayer or professional lawyers who do not need them must submit their ITR by July 31.  The deadline for re-registration has not been extended until August 31st.  September 30 – All individuals and organizations, including individuals or professionals or colleagues working with subscribers or consultants who are responsible or responsible for auditing their accounts, must file a tax return by September 30.

How to file an error refund under 139 (9)?

In the process of wrong filed ITR

Follow these steps to comply with 139 (9):

First, go to the Income Tax website by clicking

Now log in with your user ID and password and date of birth / date added. 

Then click on the E-Files section in response to notifications from section 139 (9) and then the send button at the bottom of the response column to submit your response. 

In the event of a correct AO or CPU return, a different screen will be displayed while clicking on the E-Files section in response to the notification in Section 139 (9).

Now select the appropriate ITR file from the list, select it for the XML file and then click Submit. 

To find out the details of the answer, click on “Transactions”.

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