e-File u/s 119(2)(b)/92CD
e-File u/s 119(2)(b): Assessees after obtaining the condonation of delay u/s 119(2)(b) of the Income Tax Act, 1961 will be able to e-File the ITR as per Rule 12 of the Income-Tax Rules, 1962.
[ Relevant Extract of Section 119(2)(b) of Income tax Act : The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, not being a Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law; ]
e-File u/s 92CD: To file a Modified Return to give effect to the advance pricing agreement u/s 92CD of the Income Tax Act, 1961.
The assessee should be registered in e-Filing portal. If not registered, the assessee should register themselves in e-Filing portal. To register, the following mandatory details are required:
Valid Mobile Number
Valid Email Address, preferable belonging to self
Step 1: Login to e-Filing, Go to “e-File” Click “e-File u/s 119(2)(b)/92CD”.
Step 2: Select “Filing Type”, “ITR Form Name”, “Assessment Year”, from the drop down and enter “Order Number”, “Date of order”. Browse and attach the “ITR XML file” and “Order copy” and click on submit.
Step 3: In order to upload Modified Return select Filing Type as “Modified return u/s 92CD”, select “ITR Form Name”, “Assessment Year” and enter “Order Number”, “Date of order”. Browse and attach the “ITR XML file” and “Order copy” and click on submit
Step 4: On Successful Validation, success message is displayed on the screen.
Step 5: The User can either e-Verify the return or send ITR-V.
Delay in Filing Income Tax Return : Study Material