Defective Income Tax Return

A return shall be considered as a defective return unless it is accompanied by all the following documents :-

  1. A return in the prescribed form with all annexure, columns and statements duly filled in.
  2. A statement showing computation of tax payable.
  3. Proofs of tax, if any claimed to have been deducted or collected at source and the advance tax and self assessment tax, if any, claimed to have been paid.
  4. A return shall be considered as defective unless the tax together with interest, if any, payable in accordance with section 140A, has been paid on or before the date of furnishing of return of income.
  5. Report of audit u/s 44AB or where the report has been furnished prior to the furnishing of the return, a copy of such report together with the proof of furnishing of the report.
  6. In a case where regular books of accounts are maintained by the assessee, then copies of :
  • Manufacturing account, Trading account, Profit & Loss Account or Income & Expenditure Account and Balance sheet.
  • In case of a partnership firm, the personal accounts of the partners.
  • In case of AOP/BOI, the personal accounts of the members.
  • In case of a proprietary concern, the personal account of the proprietor.
  • In case of a partner of a firm, his personal account in the firm.
  • In case of a member of AOP/BOI, his personal account in the AOP/BOI.
  1. Where the accounts of the assessee have been audited, then copies of audited profit & loss account, balance sheet and the auditor’s report.
  2. In a casse where cost-audit /s 233B of the Companies Act has been conducted, then the copy of such cost audit report.
  3. Where the regular books of account are not maintained by the assessee, then a statement showing the amount of turnover, gross receipts,gross profit, expenses and net profit of the business or profession carried on by the assessee and the basis on which such amounts have been computed and also disclosing the amount of total sundry debtors, sundry creditors, stock-in-hand, cash and bank balances at the end of the year.
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