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Article explains meaning of Income Tax assessment types, Scope /Procedure / time limit, Circumstances  for assessment under section 143(1), Assessment under section 143(3) i.e. scrutiny assessment, assessment under section 144 i.e. best judgment assessment,  assessment under section 147 i.e. income escaping assessment AND Section 148A procedure for section 148 notice wef 1.4.2021.

Q.1 What is the meaning of assessment?

​​​​​​​​​​Ans. Every taxpayer has to furnish the details of his income to the Income-tax Department. These details are to be furnished by filing his return of income. Once the return of income is filed by the taxpayer, the next step is the processing of the return of income by the Income-tax Department. The Income-tax Department examines the return of income for confirming its correctness. The process of examining the return of income by the Income-tax Department is called “Assessment”. Assessment also includes re-assessment or best judgment assessment under section 144​.​

Note: The Finance Act, 2018 has inserted section 143(3A) to implement e-assessment scheme for the regular assessment carried out by the Assessing Officer under section 143(3)​.

Now, the Finance Act 2020 has expanded the scope of e-assessment to cover the best judgment assessments under section 144. The Central Government may issue necessary directions in this regard by 31-03-2022.

Q.2 What are the major assessments under the Income-tax Law?​​​​​​​​​

​​​​​​​​​​Ans.  Under the Income-tax Law, there are four major assessments as given below:

section 143(1), i.e., Summary assessment without calling the assessee i.e. taxpayer.

  • Assessment under section 143(3), e., Scrutiny assessment.
  • Assessment under section 144, e., Best judgment assessment.
  • Assessment under section 147​, e., Income escaping assessment.​

Q.3 What is assessment under section 143(1)?

​​​​​​​​​​Ans.  ​​​​​​​Scope of assessment under section 143(1)​

Under section 143(1) is like preliminary checking of the return of income. At this stage no detailed scrutiny of the return of income is carried out. At this stage, the total income or loss is computed after making the following adjustments (if any), namely:-

(i) any arithmetical error in the return; or ​

(ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; ​

(iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139​

(iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return;​

(v) disallowance of deduction claimed under sections 10AA​, 80-IA, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139​; or​

(vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return. ​

However, no such adjust​ments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode. Further, the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made.

For the above purpose “an incorrect claim apparent from any information in the return” means a claim on the basis of an entry in the return:-

(i) of an item which is inconsistent with another entry of the same or some other item in such return;

(ii) in respect of which the information is required to be furnished under the Act to substantiate such entry and has not been so furnished; or​

(iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;

Q.4 What is the procedure adopted for making the assessment under section 143(1)?

​​​​​​​​​​​​​​​​Ans.  Assessment under section​ 143(1) is like preliminary checking of the return of income. At this stage, the total income or loss is computed after making the preliminary adjustments (as discussed i​n previous FAQ). The other procedures in this regard are as follows:

  • After making the adjustments (if any) as discussed in previous FAQ, the tax, interest, and fee if any, shall be computed on the basis of the adjusted income.
  • Any sum payable by the taxpayer or refund due to the taxpayer shall be intimated to him.
  • An intimation shall be prepared or generated and sent to the taxpayer specifying the sum determined to be payable by, or the amount of refund due to him.
  • An intimation shall also be sent to the taxpayer, in a case, where the loss declared in the return of income by the taxpayer is adjusted but no tax or interest is payable by, or no refund is due to him.
  • No intimation will be sent to the taxpayer in a case where no sum is payable or refundable or no adjustment is made to the returned income. In such a case, the acknowledgement of the return of income shall be deemed to be the intimation.

​*As per section 234F, a fee shall be levied where the return of income is not filed within the due dates prescribed under section 139(1). Fee for default in furnishing return of income shall be Rs. 5,000 if return has been furnished after the due date prescribed under section 139(1). However, it shall be Rs. 1,000 if the total income of an assessee does not exceed Rs. 5 lakh.

Q.5 What is the time limit for making the assessment under section 143(1)?

​​​​​​​​​​Ans.  ​​​​​​​​​Assessment under section 143(1)​ can be made within a period of 9 months from the end of the financial year in which the return of income is filed.

Q.6 What is assessment under section 143(3)?

​​​​​​​​​​Ans.  ​​This is a detailed assessment and is referred to as scrutiny assessment. At this stage, a detailed scrutiny of the return of income will be carried out. The scrutiny is carried out to confirm the correctness and genuineness of various claims, deductions, etc., made by the taxpayer in the return of income.

Q.7 What is the scope of assessment under section 143(3) i.e. scrutiny assessment?​

​​​​​​​​​​Ans.  The objective of scrutiny assessment is to confirm that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner.

To confirm the above, the Assessing Officer carries out a detailed scrutiny of the return of income and will satisfy himself regarding various claims, deductions, etc., made by the taxpayer in the return of income.

Q.8 What is the procedure adopted for making the assessment under section 143(3) i.e. scrutiny assessment?

​​​​​​​​​​​​​​​​​​​Ans.  In case of Assessment under section 143(3), a scrutiny is carried out to confirm the correctness and genuineness of various claims, deductions, etc., made by the taxpayer in the return of income. The other procedures in this regard are as follows:

  • If the Assessing Officer or prescribed i​ncome tax authority considers it necessary or expedient to ensure that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, then he will serve on the taxpayer a notice requiring him to attend his office or to produce or cause to be produced any evidence on which the taxpayer may rely on in support of the return.
  • The provisions of notice are governed by section 143(2). In other words, to carry out assessment under section 143(3), the Assessing Officer should serve a notice under section 143(2)​.
  • Notice under section 143(2)​ shall be served on the taxpayer within a period of six months from the end of the financial year in which the return is filed.
  • The taxpayer or his representative (as the case may be) will appear before the Assessing Officer and will place his arguments, supporting, etc., on various matters/issues as required by the Assessing Officer.
  • After hearing/verifying such evidence and taking into account such particulars as the taxpayer may produce and such other evidence as the Assessing Officer may require on specified points and after taking into account all relevant material which he has gathered, the Assessing Officer shall, by an order in writing, make an assessment of the total income or loss of the taxpayer and determine the sum payable by him or refund of any amount due to him on the basis of such assessment.​

Q.9 What is the time limit for making the assessment under section 143(3) i.e. scrutiny assessment?

​​​​​​​​​​Ans.  As per section 153, the time limit for making assessment under section 143(3) is:-

1. Within 21 months from the end of the assessment year in which the income was first assessable. [For assessment year 2017-18 or before]

2. 18 months from the end of the assessment year in which the income was first assessable. [for assessment year 2018-19]

3. 12 months from the end of the assessment year in which the income was first assessable [Assessment year 2019-20]

4. 18 months from the end of the assessment year in which the income was first assessable [Applicable for assessment year 2020-21]

5. Within 9 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2021-22 ]

6. Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2022-23 and onwards]

7. Note:

8. If reference is made to TPO, the period available for assessment shall be extended by 12 months

If return has been furnished under section 139(8a), the order of assessment shall be passed within 9 months from the end of financial year in which such return was furnished.​

Q.10 What is assessment under section 144?

​​​​​​​​​​Ans.  ​​​​​​​Assessment under section 144 (called best judgment assessment) is an assessment carried out as per the best judgment of the Assessing Officer. Best judgment assessment is resorted due to ​certain failures (specified under ​ section 144​) on the part of the taxpayer (discussed in next FAQ).

Q.11 Under what circumstances the Assessing Officer will proceed for making assessment under section 144 i.e. best judgment assessment?

​​​​​​​​​​Ans.  ​​​​​As per section 144, the Assessing Officer is under an obligation to make an assessment to the best of his judgment in the following cases:

If the taxpayer fails to file the return of income as required within the due date prescribed under section 139(1)or a belated return under section 139(4) or a revised return under section 139(5).

If the taxpayer fails to comply with all the terms of a notice issued under section 142(1).

Note: section 142(1)deals with the general provisions relating to an inquiry before assessment. Under section 142(1), the Assessing Officer can issue notice asking the taxpayer to file the return of income if he has not filed the return of income or to produce or cause to be produced such accounts or documents as he may require and to furnish in writing and verified in the prescribed manner information in such form and on such points or matters (including a statement of all assets and liabilities of the taxpayer, whether included in the accounts or not) as he may require.

If the taxpayer fails to comply with the directions issued under section 142(2A).

Note: Section 142(2A) deals with special audit. As per section 142(2A), if the conditions justifying special audit as given in section 142(2A) are satisfied, then the Assessing Officer will direct the taxpayer to get his

  • ​​Accounts audited from a chartered accountant;
  • ​Inventory valued by a Cost accountant​

nominated by the principal chief commissioner or Chief Commissioner or Principal Commissioner or Commissioner and to furnish a report of such audit in the prescribed form.

If after filing the return of income, the taxpayer fails to comply with all the terms of a notice issued under section 143(2)​, i.e., notice of scrutiny assessment.

From the above criteria, it can be observed that best judgment assessment is resorted in cases where the return of income is not filed by the taxpayer or there is no co-operation

by the taxpayer on various matters.​

Q.12 What is the procedure adopted for making the assessment under section 144 i.e. best judgment assessment?

​​​​​​​​​​Ans.  ​​​​​Assessment under section 144 (called best judgment assessment) is an assessment carried out as per the best judgment of the Assessing Officer. The other procedures in this regard are as follows:

  • If the circumstances justifying best judgment assessment (discussed in previous FAQ) are satisfied, then the Assessing Officer will serve a notice on the taxpayer to show cause why the assessment should not be completed to the best of his judgment.
  • No notice as given above is required in a case where a notice under section 142(1)​ has been issued prior to the making of an assessment under section 144.
  • If the Assessing Officer is not satisfied by the arguments of the taxpayer and he has reason to believe that the case demands a best judgment, then he will proceed to carry out the assessment as per best of his knowledge.
  • If the criteria of the best judgment assessment are satisfied, then after taking into account all relevant material which the Assessing Officer has gathered, and after giving the taxpayer an opportunity of being heard, the Assessing Officer shall make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the taxpayer on the basis of such assessment.​

Q.13 What is the time limit for making the assessment under section 144 i.e. best judgment assessment?

​​​​​​​​​​Ans.   ​​​​​​​As per section​ 15​3, the time limit for making assessment under section 144 is:-

1. Within 21 months from the end of the assessment year in which the income was first assessable. [For assessment year 2017-18 or before]

2. 18 months from the end of the assessment year in which the income was first assessable. [for assessment year 2018-19]

3. 12 months from the end of the assessment year in which the income was first assessable [Assessment year 2019-20 and onwards]

Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months

Q.14 What is assessment under section 147?

​​​​​​​​​​Ans.  ​This is an income escaping assessment. This assessment is carried out if the Assessing Officer observes that any income has escaped assessment.

Q.15 What are the circumstances under which assessment under section 147 i.e. income escaping assessment can be carried out?

​​​​​​​​​​Ans.  ​If any income of an assessee has escaped assessment for any assessment year, the Assessing Officer may, subject to the new provisions of sections 148 to 153, assess or reassess such income and also any other income which has escaped assessment and which comes to his notice subsequently in the course of the proceedings, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for such assessment year.

It is imperative to note that once assessment or reassessment or re-computation has started, the Assessing Officer is empowered to assess or reassess the income which has escaped assessment and which comes to his notice subsequently in the course of the proceeding under this procedure notwithstanding that the procedure prescribed in new section 148A was not followed before issuing such notice for such income.

Q.16 What is the procedure adopted for making the assessment under section 147 i.e. income escaping assessment?

​​​​​​​​​​Ans.  The Assessing Officer is required to make an assessment or re-assessment as per the following procedures:

Issue of Notice

The Assessing Officer shall serve on the assessee a notice under Section 148 along with a copy of the order passed under clause (d) of Section 148A, requiring him to furnish return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year. The return shall be furnished within 3 months from the end of the month in which such notice is issued. This period of 3 months can be extended by AO.​

The notice shall be issued in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of Income-tax Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139.

Circumstances in which notice can be issued

Notice is required to be issued only when information with the Assessing officer suggests that the income chargeable to tax has escaped assessment. Prior approval of specified authority is also required to be obtained befo​re issuing such notice by the Assessing Officer.

However, no such prior approval is required if the Assessing Officer has passed an order under Section 148A(d) with prior approval of the specified authority stating that the income is escaping assessment.

Q.17 What is the time limit for making the assessment under section 147 i.e. income escaping assessment?

​​​​​​​​​​​​​​​Ans.  As per section 153, the time limit for making assessment under section 147 is:-

1. Within 9 months from the end of the financial year in which the notice under section 148was served (if notice is served before 01-04-2019).

2. 12 months from the end of the financial year in which notice under section 148is served (if notice is served on or after 01-04-2019).

Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months

Q.18 What recourse is available to me if I am not satisfied with the order passed by my Assessing Officer?

​​​​​​​​​​​​​​​Ans.   If you are not satisfied with the order passed by your Assessing Officer then you can file an appeal to the higher authority. The first appellate authority is the Commissioner (Appeals). Subsequently, the matter can be taken to the Income-tax Appellate Tribunal, then to the High Court and the Supreme Court.

Alternatively, instead of going for the appeal mechanism, you can make an application of revision to the Commissioner of Income-tax.​

Form No. 35 .In case of appeals to Commissioner (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable :

Where assessed income is Rs. 1,00,000 or less – Rs. 250.

Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 – Rs. 500.

Where assessed income is more than Rs. 2,00,000 – Rs. 1,000.

Where subject-matter of appeal is not covered under any of the above – Rs. 250.​

Q.19 What is limited scrutiny?

​​​​​​​​​​​​​​​Ans.   ​​​​​​​In case of assessment two type of cases have been selected for scrutiny: one is ‘Limited Scrutiny’ and other is ‘Complete Scrutiny’.

The assessees concerned have duly been intimated about their cases falling either in ‘Limited Scrutiny’ or ‘Complete Scrutiny’ through notices issued under section 143(2) of the Income-tax Act, 1961 (‘Act’). The procedure for handling ‘Limited Scrutiny’ cases shall be as under:

a. In ‘Limited Scrutiny’ cases, the reasons/issues shall be forthwith communicated to the assessee concerned.

b. The Questionnaire under section 142(1)of the Act in ‘Limited Scrutiny’ cases shall remain confined only to the specific reasons/issues for which case has been picked up for scrutiny. Further, the scope of enquiry shall be restricted to the ‘Limited Scrutiny’ issues.

c. These cases shall be completed expeditiously in a limited number of hearings.

d. During the course of assessment proceedings in ‘limited Scrutiny’ cases, if it comes to the notice of the Assessing Officer that there is potential escapement of income exceeding Rs. five lakhs (for metro charges, the monetary limit shall be Rs. ten lakhs) requiring substantial verification on any other issue(s), then, the case may be taken up for ‘Complete Scrutiny’ with the approval of the Pr. CIT/CIT concerned. However, such an approval shall be accorded by the Pr. CIT/CIT in writing after being satisfied about merits of the issue(s) necessitating ‘Complete Scrutiny’ in that particular case.

Q.20 How to file response to notice issued under section 143(2)?

​​​​​​​​​​​​​​​​​​​Ans.   If a return has been furnished under section 139 or in response to notice under section 142(1), the Assessing Officer or the prescribed income tax authority, as the case may be, if, considers it necessary to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, shall serve a notice on the assessee requiring him on a date specified in the notice, either to attend the office of the Assessing Officer or to produce before the Assessing Officer any evidence on which the assessee may rely in support of the return.

Provided that no  notice under this sub section shall be served on the assessee after the expiry of 6 months from the end of the financial year in which the return is furnished.

Q.21 When it shall be deemed that Income has escaped Assessment?

​​​​​​​​​​​​​​​Ans.  In cases other than Search, Survey or Requisition

The information suggesting that the income chargeable to tax has escaped assessment means any information flagged in the case of the assessee for the relevant assessment year as per the ‘Risk Management Strategy’ formulated by the CBDT from time to time or any final objection raised by the Comptroller and Auditor General of India (CAG) to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made as per the provisions of the Income-tax Act.

In search, survey or requisition cases

In search, survey or requisition cases initiated or made or conducted, on or after 1st April 2021, it shall be deemed that the Assessing Officer has information which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the 3 assessment years immediately preceding the assessment year relevant to the previous year in the following cases:

(a) A search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A, on or after the 1st day of April 2021, in the case of the assessee;

(b) A Survey is conducted under section 133A in the case of the assessee;

(c) The Assessing Officer is satisfied, with the prior approval of PCIT or CIT, that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned in case of any other person on or after the 1st day of April 2021, belongs to the assessee; or

(d) The Assessing Officer is satisfied, with the prior approval of PCIT or CIT, that any books of account or documents, seized or requisitioned in case of any other person on or after the 1st day of April 2021, pertains or pertain to, or any information contained therein, relate to, the assessee.

Procedure before Issuance of Notice

The Assessing Officer shall be required to follow the below procedure as laid down in Section 148A before issuing a notice under new section 148 in cases other than search, survey or requisition.

  • Conducting Inquiry

The Assessing Officer shall conduct an enquiry, if required, with the prior approval of specified authority, concerning the information which suggests that income chargeable to tax has escaped assessment.

  • Granting an opportunity of being heard

The Assessing Officer shall provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than 7 days but not exceeding 30 days from the date on which such notice is issued, or such time, as may be extended by him based on an application in this behalf, as to why a notice under new section 148 should not be issued based on information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of an enquiry conducted, if any.

  • Consider Reply of Assessee The Assessing Officer shall consider the reply furnished by the assessee furnished, if any, in response to the show-cause notice issued by AO.
  • Passing an Order

The Assessing Officer shall decide, based on material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under new section 148, by passing an order, with the prior approval of specified authority, within 1 month from the end of the month in which the reply of the assessee is received by him, or where no such reply is furnished, within 1 month from the end of the month in which time or extended time allowed to furnish a reply expires.

Approval of higher authorities to be obtained in Search, Survey and Requisition Cases

The Finance Act, 2022 has inserted a new section 148B, w.e.f., Assessment Year 2022-23, to provide that no order of assessment or reassessment or recomputation under the Act shall be passed by an Assessing Officer below the rank of Joint Commissioner, in respect of an assessment year to which clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section 148 apply except with the prior approval of the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director.

The above mentioned four clauses of Explanation 2 to section 148 provide cases of deemed information. If situations, circumstances, or actions as described in these 4 clauses exist, then it will be a case of deemed information, and the AO can acquire jurisdiction to issue a notice under section 148.

Q.22 What is the time limit for issuing notice under section 148 i.e. income escaping assessment?

Ans. ​Time limit for issuance of notice under Section 148 of the Income-tax Act:

Particulars Time Limit
In general No notice shall be issued if 3 years have elapsed from the end of the relevant assessment year.
Where the Assessing Officer has in his possession books of account or other documents or evidence which reveals that the income chargeable to tax, represented in the form of:

(i) An Asset;

(ii) Expenditure in respect of a transaction or in relation to an event or occasion; or

(iii) An entry or entries in the books of account.

which has escaped assessment amounts to or is likely to amount to Rs. 50 lakhs or more.

Notice can be issued beyond a period of 3 years but not beyond the period of 10 years from the end of the relevant assessment year.

Note:

1. Notice under  Section 148of the Income-tax Act cannot be issued at any time in a case for the relevant assessment year beginning on or before 1st day of April 2021, if a notice under  Section 148,  Section 153A,  Section 153C couldn’t have been issued at that time on account of being beyond the time limit specified under the provisions  Section 149(1)(b) or  Section 153A or  Section 153C, as it stood immediately before the amendment of the Finance Act, 2021.

2. The Finance Act 2023 has inserted a third and fourth proviso to Section 149(1)to provide that 15 days will be excluded while computing the limitation period.

​​​​​a. As per third proviso, 15 days will be excluded while computing the limitation period under Section 149 for the issue of notice under Section 148 if the following conditions are satisfied:

​i. A search is initiated, the last warrant is executed, or requisition is made after 15th March of the financial year; and

ii. Notice under section 148 is required to be issued for an assessment year on or before 31st March of that financial year.

b. As per fourth provis​​o, 15 days will be excluded while computing the limitation period under section 149for the issue of notice under section 148A(b) if the following conditions are satisfied:

i. The information received by the AO emanates from a statement recorded or documents impounded under summons or survey, as the case may be, on or before 31st March of the financial year; and
It should be in consequence of a search initiated, the last warrant executed, or requisition ii. made after 15th March of that financial year.

If the above conditions are satisfied, the notice so issued under Section 148/ Section 148A(b) shall be deemed to have been issued on 31st March of such financial year.

​3. To compute the period of limitation for issuance of notice under new  Section 148, the time or extended time allowed to the assessee in providing an opportunity of being heard or period during which such proceedings before issuance of notice under Section 148 are stayed by an order or injunction of any court, shall be excluded. If after excluding such period, time available to the Assessing Officer for passing order, about fitness of a case for issue of  Section 148 notice, is 7 days or less, the remaining time shall be extended to 7 days.

Further, the Finance Act, 2022 has introduced sub-section (1A) to  Section 148, w.e.f., Assessment Year 2022-23, to provide that if such escaped income, represented in the form of asset or expenditure in respect of transaction, event or occasion, is spread over more than 1 year and the total escaped income in all these years is Rs. 50 lakhs or more, then AO gets jurisdiction to issue a notice under Section 148 for all those years.

[As amended by Finance Act, 2023]

(Source- Income Tax India Website , Republished with amendments)

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7 Comments

  1. Kamal Singh Kothari says:

    Very Informative.Thank you. My Query is for VALIDITY of Notice u/s148 for AY2013-14 which was SERVED at my email on 1.04.21 at 706am & Paper Notice u/s148 by Regd.Post on14.4.21

  2. Sharma says:

    My father was died on 2015. Ito give us notice under sec 144/147 in my father name. I have received on 01/01/2019. Cash deposited during the fy 11-12. I am not able to prove this amt transaction.
    Please help what I do.

  3. BHARAT B.LOHARKAR says:

    Available documents on record and ITR not field and without attendance ITO Passed order u/s 143(3) r.w.s.147 in this case notice U/s 143(2) was not issued as per Income-tax Act 1961 whether it is Mondatary or not ? Please send Case law and order. at Mail I’d loharkarbb5949@gmail.com M.No-9890070905, 8329091297 Please Co operate me

  4. MANOJ KUMAR SHARMA says:

    I want to fill Income Tax Return of A/Y 2018-19 with Nil tax, I online prepared and saved it, also I paid Rs. 1000.00 u/s 234F on 30-8-19 . But its time-out, so can not be submit of Income Tax Return filling of A/Y 2018-19 . Please guide me for File this return. M-8094410888

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