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July 13 To July 19, 2019 u Taxmann’s Corporate Professionals Today u Vol. 45 u 12

taxpayers, which can be matched with the

details furnished by the authorities in SFT,

the Deptt. generally issues an enquiry notice

to identify the reasons for not filing of return.

Q 14. I have furnished my original return

of income through a Chartered Accountant.

Can I file revised ITR through a Tax Re-

turn Preparer?

Rule 5 of the Tax Return Preparer Scheme,

2006 restricts Tax Return Preparer (TRP) for

filing of revised return in case original return

is not filed by a TRP. Since your original

return is not filed by a TRP you cannot file

the revised return through a TRP.

Q 15. I am a non-resident person. How

can I register on e-filing portal without an

Indian Mobile number?

An Indian mobile number and a valid email-

id are mandatory to create an account on the

e-filing portal of the Income-tax Deptt. E-filing

portal requires the new users to verify their

mobile numbers and email-ids by submitting

the One-time Password (OPT) sent on such

mobile number and email-ID. Therefore, you

cannot register on e-filing portal if you don’t

have an Indian mobile number.

Q 16. What are the due dates for filing of

Income-tax returns for the previous year

2018-19 (Assessment Year 2019-20)?

Particular of assessee Due Date

Company (Private, Public or

Foreign Co.)

September 30, 2019

Any assessee who is required

to furnish TP Report in Form

No. 3CEB

November 30, 2019

Any assessee whose accounts

are required to be audited

September 30, 2019

Co-operative Society September 30, 2019

Other Cases July 31, 2019

Q 17. What is the time-limit to file a re-

vised and belated return for the Assessment

Year 2019-20?

Assessment

Year

Due dates for filing of

Original

Return

Belated

Return

Revised

Return

2019-20 31-07-

30-09-

30-11-

31-03-2020 31-03-

Q 18. I have filed my return where income

has been computed as per mercantile method

of accounting. Now, I want to file a revised

return with income computed as per cash

method of accounting. Can I do so?

After filing of return, if assessee discovers

any omission or wrong statement and he

finds it necessary to correct it, he can file

a revised return. However, this option to

file the revised return is not available if the

reason for the same is other than omission

or wrong statement. ‘Change in method of

accounting’ cannot be treated as an omis-

sion or wrong statement. Thus, method of

accounting cannot be changed by filing of

revised return.

Q 19. I identified an error in the processed

return and filed a rectification request under

section 154. After a few days, I found an-

other error but e-filing portal isn’t allowing

me to raise rectification request for second

time. What can I do?

You cannot submit a rectification request if

you previous request hasn’t been processed

by the Income-tax Deptt. You have to wait

for the processing of previous rectification

request before filing a new request.

Q 20. Is verification of original return man-

datory to file a revised return?

No, it is not mandatory to verify the original

return first before filing of revised return.

There is no need to verify original return

in case revised return is filed and verified.

CPC shall process only the revised return

and no action shall be taken against the

original return.

FAQs ON INCOME-TAX RETURNS FOR ASSESSMENT YEAR 2019-