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CMA Intermediate · Direct and Indirect Taxation · Returns and Payment of Taxes

A registered person discovers an omission in a return for a tax period of FY 2025-26, and the discovery is not due to scrutiny, audit or inspection by the tax authorities. As per Section 39(9), until when can the omission be rectified?

Rectification is permitted only until 30 November following the end of the financial year to which the details pertain, or until the actual date of furnishing the relevant annual return, whichever is earlier. Interest is payable on the rectification.

  1. AThirtieth day of November following the end of the financial year to which the details pertain, or the date of furnishing the annual return, whichever is earlierCorrect
  2. BThirtieth day of September following the end of the financial year, or the annual return date, whichever is later
  3. CThirty-first day of March following the end of the financial year, regardless of the annual return
  4. DWithin three years from the due date of the return

Explanation

The proviso to section 39(9) bars rectification after 30 November following the end of the financial year to which the details pertain, or the actual date of furnishing the annual return, whichever is earlier. Option 'later' reverses the test. The three-year limit relates to filing a late return under section 39(11), not rectification.

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