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CMA Intermediate · Direct and Indirect Taxation · Filing of Return of Income

Under the Income-tax Act, 2025, the Assessing Officer finds a return furnished by a salaried individual to be defective and intimates the defect. Within what period must the assessee rectify the defect so that the return is not treated as invalid, unless a further period is allowed on his application?

The assessee must rectify the defect within fifteen days from the date the Assessing Officer intimates it, or within any further period allowed on his application. If he does not, the return becomes invalid and is treated as not furnished.

  1. ASeven days from the date of intimation
  2. BFifteen days from the date of intimationCorrect
  3. CThirty days from the date of intimation
  4. DSixty days from the date of intimation

Explanation

Section 263(7)(a) lets the Assessing Officer give the assessee an opportunity to rectify the defect within fifteen days from the date of intimation, or a further period allowed on application. Seven, thirty and sixty days are not the period stated in the provision.

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