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Self-assessment tax

K. B. S. Manian, kbsmanian@sify.com

IS A return of income defective under the I-T Act just because self-assessment tax is not paid on or before furnishing the return?

Section 139(9) lists circumstances in which a return filed shall be treated as defective. One of the circumstances is when the return claims that self-assessment tax has been paid but no proof therefor is attached with the return. You may note that unde r Section 139(9), non-payment of self-assessment tax itself does not render the return defective. What renders it defective, in this context, is any claim of payment not backed by proof.

Therefore, merely because self-assessment tax has not been paid, the income-tax officer cannot invoke Section 139(9) first to ask the assessee to rectify the defects and secondly to treat the return as non-est if the assessee does not correct the defects on being asked to do so. While this is a technical interpretation, you must see Section 140A which makes it mandatory for one to pay self-assessment tax, if any, due from him before filing the return and attach proof thereof with the return.

S. Murlidharan

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