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5 CATEGORIES OF INCOME TAX RETURNS
Normal, Revised, Belated, Defective and Returns in
response to notices.
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NORMAL RETURN
The following persons are required to file the
return of income:
Persons having Taxable Income,
Persons having Losses,
Charitable Or Religious Trusts,
Trusts, Institutions and Agencies,
Universities And Colleges.
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BELATED RETURN
Due date for any assessee required to furnish reportreferred to in section 92E is November 30th.
For companies and tax audit cases, the return filingdue date is September 30th.
For others the return filing due date is July 31st. If you didnt file your return, within the time, you may
furnish the belated return at any time before theexpiry of one year from the end of the relevantassessment year.
For example, as an individual assessee, if you failedto file your return for the AY 2012-13, on or before31st July-2012, you can file your belated return on orbefore, 31st March,2013.
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REVISED RETURN
In case if you filed your tax return within the time
allowed to you as mentioned above, or
if you filed your return in response to a notice
under section 142(1),
and if you realised any omission or any wrong
statement therein, you may furnish a revised
return at any time before the expiry of one yearfrom the end of the relevant assessment year or
the completion of assessment whichever is
earlier.4
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RETURNS IN RESPONSE TO NOTICES.
Assessing officer is in the process of making
assessment, shall serve a notice under
various sections like 142(1) , 148(1), 153A(a)
or 153C requiring you to furnish your returnof income.
All these returns are required to be furnished
within the date specified on the respectivenotices.
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DEFECTIVE RETURN
Where the Assessing Officer considers that thereturn of income furnished by you is defective,he may intimate the defect to you.
You can rectify the defect within a period offifteen days from the date of such intimation.
And if the defect is not rectified within the saidperiod of fifteen days, then, the return shall be
treated as an invalid return. The provisions of this Act shall apply as if you
have failed to furnish the return.
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