Standard Operating Procedure for Handling E-filed Returns where Self Assessment Tax is Not Paid— [Vide Letter F.No. DIT(S)-II/CPC/2013-14/Unpaid-Self-Assessment-Tax Dated-13. 11.2013]

The data of cases where self Assessment Tax is not paid has already been forwarded to the field AOs through i-taxnet/ E-filing AO Portal. Jurisdictional AO should issue notice u/s 139 (9) and consider giving further period if an application requesting the same is made by assessee. Standard template for issuance of such notice is provided in Annexure A. The assessee after payment of self assessment tax will have to upload their revised! corrected returns through the return u/s 139(9) mechanism on e-filing website this involves uploading the return again with details of payment of self assessment tax.

CPC has now developed the functionality of issuing notice u/s 139(9) on this issue also. In future, following procedure is being prescribed for handling E-filed Returns where self assessment tax is not paid:

  1. CPC on taking up a case for processing will identify the defective returns on account of nonpayment of self assessment tax and issue notice under section 139 (9) to the assessee informing them of the defect in their returns and advising them to upload corrected return through e-filing portal within 15 days. Handling of such defects will form a part of the defective return handling procedures at CPC,

  2. The data of cases where defective notice under section 139 (9) has been issued from CPC and where self assessment taxes have not been paid within 15 days shall be forwarded to the field AOs along with the CPC communication reference details, through i-taxnet/ E-filing AO Portal every month.

  3. Jurisdictional AO should issue follow-up letters as per the template attached in Annexure B to the assessee and ensure payment of the tax if not already done and uploading of corrected return on the e-filing portal.

  4. Assessee after payment of self assessment tax will have to upload their revised! corrected returns through the return u/s 139(9) mechanism on e-filing website (this involves uploading the return again with details of payment of self assessment tax).

  5. Directorate of Systems will refresh the list of cases where Self Assessment /Tax remains unpaid every fortnight after removing cases where return u/s 139(9) has been received. The revised list of cases shall be forwarded to the field AOs through I-’taxnet/ E-filing AO Portal every month for further follow up.

Note:

Presently when the assessee selects the option 139(9) in the e-filing utility, the utility asks for the CPC communication reference number. In respect of the cases where notice is issued from the assessing officer’s end, this requirement can be bypassed. Further, when the notice is sent from CPC a unique password is also generated and communicated to the assessee through theemail communication. This password is to be disclosed while uploading the XML in respect of defective returns. In the e-filing server, generation of the ITRV is suppressed in case of a defective return which is uploaded through this facility.

 

 
 
 
 
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