{"id":41874,"date":"2023-04-26T12:24:27","date_gmt":"2023-04-26T06:54:27","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=41874"},"modified":"2024-05-31T14:13:21","modified_gmt":"2024-05-31T08:43:21","slug":"section-1398a-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/section-1398a-of-income-tax-act\/","title":{"rendered":"Explanation on Section 139(8A) of Income Tax Act, 1961"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-41898 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1.png\" alt=\"Section 139(8A) of Income Tax Act\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/04\/Explanation-on-Section-1398A-of-Income-Tax-Act-1961-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Income Tax Act of 1961, contains various provisions related to the filing of income tax returns and assessment procedures. One such provision is Section 139(8A) which pertains to the rectification of mistakes in the tax return. Section 139(8A) of the Income Tax Act, 1961, was introduced by the Finance Act, 2020, and came into effect on 1st April 2020. This section enables taxpayers to rectify mistakes in their income tax returns filed under Section 139(1) or Section 139(4) within the time limit specified under Section 139(5).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this article, we will discuss the explanation of Section 139(8A) of the Income Tax Act of 1961.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li><a href=\"#is\"><span style=\"font-weight: 400;\">What is Section 139(8A) of the Income Tax Act, 1961?\u00a0<\/span><\/a><\/li>\n<li><a href=\"#be\"><span style=\"font-weight: 400;\">Cases when rectification can be done under Section 139 (8A) of the Income Tax Act, 1961<\/span><\/a><\/li>\n<li><a href=\"#can\"><span style=\"font-weight: 400;\">Who can file ITR-U?<\/span><\/a><\/li>\n<li><a href=\"#an\"><span style=\"font-weight: 400;\">What is the due date for filing an updated return i.e. ITR-U?<\/span><\/a><\/li>\n<li><a href=\"#to\"><span style=\"font-weight: 400;\">Required details to be filled in the ITR-U form<\/span><\/a><\/li>\n<li><a href=\"#of\"><span style=\"font-weight: 400;\">Rectification of updated returns<\/span><\/a><\/li>\n<li><a href=\"#final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"is\"><b>What is Section 139(8A) of the Income Tax Act, 1961?\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Section 139(8A) of the Income Tax Act, a taxpayer who filed an original return according to Section 139(1), a revised return according to Section 139(5), a delayed return according to Section 139(4), or did not <a href=\"https:\/\/www.cagmc.com\/itr-filing-in-jaipur\/\" target=\"_blank\" rel=\"noopener\">file an ITR<\/a> at all may file an ITR-U.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The taxpayer cannot file Updated ITR in the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report a loss<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The updated tax return reduces the total tax liability previously declared<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An updated refund will cause a refund or increase a refund previously claimed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a search or investigation has been initiated against the taxpayer, the books or assets have been seized by the tax authority, or there is any proceeding or prosecution against the taxpayer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the taxable income is less than INR 2, 50,000 (i.e. below the basic exemption limit).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the additional tax liability is NIL.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, the taxpayer can file an Updated Return to declare the income which he did not declare in the ITR earlier and is ready to pay the same. The Updated ITR can be filed only once. This return cannot be revised.<\/span><\/p>\n<h2 id=\"be\"><b>Cases when rectification can be done under Section 139 (8A) of the Income Tax Act, 1961<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under this section, a taxpayer can rectify the mistake in the return of income, which is apparent from the record, by filing a revised return of income. The rectification can be done in the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If any income chargeable to tax has been left out from the return of income filed earlier\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If any incorrect claim of deduction, exemption, or loss is made in the return of income filed earlier\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If any incorrect statement is made in the return of income filed earlier<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is important to note that rectification under Section 139(8A) can only be done if the mistake is apparent from the record. This means that the mistake should be evident from the information available with the Income Tax Department. For example, if a taxpayer has claimed a deduction for a donation, but the donation receipt is missing, it cannot be rectified under this section as the mistake is not apparent from the record.<\/span><\/p>\n<h2 id=\"can\"><b>Who can file ITR-U?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Any person who made a mistake or omitted certain income information in one of the following returns can file an updated return:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Original income return, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delayed return, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revised return<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An updated tax return can be submitted in the following cases:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">They didn&#8217;t file a return. Missed return filing deadline and late return deadline<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Income is not reported correctly<\/span><\/li>\n<li><span style=\"font-weight: 400;\">You have selected the wrong income head<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Paid tax at the wrong rate<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To reduce the carry forward loss<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Reduce unabsorbed depreciation<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To reduce tax credit under section 115JB\/115JC<\/span><\/li>\n<li><span style=\"font-weight: 400;\">One can file only a single updated return for each Assessment Year (AY).<\/span><\/li>\n<\/ul>\n<h2 id=\"an\"><b>What is the due date for filing an updated return i.e. ITR-U?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Within 24 months from the end of the relevant assessment year, the taxpayer can file the updated DPPO according to Section 139 (8A) of the Income Tax Act. In its notification, CBDT states that taxpayers can file updated ITRs from AY 2020-21. The taxpayer can file an Updated ITR u\/s 139(8A) after the due date for filing late ITR u\/s 139(4) or a Revised ITR u\/s 139(5). An instance can be taken-For AY 2022-23, the deadline for filing a late return has already passed (i.e., December 31, 2022). So from 1st January 2023, ITR-U can be filed for this AY and the last date to file the same is 31st March 2025.<\/span><\/p>\n<h2 id=\"to\"><b>Required details to be filled in the ITR-U form<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form ITR-U is introduced for filing updated returns under Section 139(8A). Below are the details for filing Form ITR-U apart from general information. The first is to ensure that you are eligible to file an updated return under the rules and regulations set out in the first, second, and third proviso to section 139 (8A).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Secondly, you need to choose the appropriate ITR form like ITR-1, 2, 3, 4, 5, and 6 for filing updated returns. Third, select the reasons for updating income. Select the period during which you file the updated return 1 year from the end of the appropriate assessment year.<\/span><\/p>\n<h2 id=\"of\"><b>Rectification of updated returns<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The updated returns can only be rectified or corrected through a Digital Signature Certificate for tax audit and submission of returns by a political party. An option is a verification via an Electronic Verification Code (EVC), which is given for non-tax control cases.<\/span><\/p>\n<h2 id=\"final\"><b>Final words<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In conclusion, Section 139(8A) of the <a href=\"https:\/\/incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx\" target=\"_blank\" rel=\"noopener\">Income Tax Act<\/a>, 1961, provides a provision for taxpayers to rectify mistakes in their income tax returns filed under Section 139(1) or Section 139(4) within the time limit specified under Section 139(5). However, it is important to ensure that the mistake is apparent from the record and that the revised return is filed within the specified time limit to avoid penalties.<\/span><\/p>\n<p>[\/column]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Income Tax Act of 1961, contains various provisions related to the filing of income tax returns and assessment procedures. 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