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CA Intermediate · Taxation · Provisions for filing Return of Income and Self Assessment

Nisha filed her return for tax year 2026-27, and on 5 January 2028 the Assessing Officer sent her a notice that the return is defective. Nisha wants to rectify the defect. Within what period from the date of the intimation must she remove the defect so that the return is not treated as invalid, assuming no extension is granted?

Nisha has 15 days from the date of the intimation to rectify the defect. The Assessing Officer may extend this period if she applies, but without an extension, failure to correct the defect within 15 days makes the return invalid, as though it had never been filed.

  1. A7 days
  2. B15 daysCorrect
  3. C30 days
  4. D60 days

Explanation

When the Assessing Officer finds a return defective, he intimates the defect and gives 15 days from the date of intimation to rectify it. The officer may extend this period on an application. If the defect is not removed in time, the return is treated as invalid. Nisha's period therefore ends 15 days after 5 January 2028, not 7, 30 or 60 days.

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