Now, a belated return can only be filed till the last day of the relevant AY, which is 31 March

From current assessment year (AY) 2017-18, rules related to filing of belated income tax returns (ITRs) have changed. Now, a belated return can only be filed till the last day of the relevant AY, which is 31 March. The income-tax department is proactively sending intimations and reminders to income tax assessees to do the needful.

Thus, this 31 March is the last day to file a belated ITR for AY 2016-17. Before these rules changed, a belated return could have been filed till the end of 1 year from the end of the relevant AY.

In case someone has not filed her tax return for the financial year 2015-16, as per the tax department she should have filed a return; the department is sending intimations to such persons to complete the process. Read on to find out when the tax department will ask you to submit online responses for compliance.

Compliance portal
There are several sources through which non-filers with potential tax liabilities are identified by the tax department. For instance, the department analyses information received from sources such as: the Annual Information Return (AIR), statements of financial transactions (SFT), the Centralised Information Branch (CIB), tax deducted and collected at source (TDS and TCS) statements, Securities Transaction Tax (STT), and taxpayer’s profile.

Based on the information collected and analysed, emails and text messages were sent to taxpayers, asking them for clarification or further information.

The tax department also discloses the basis, or the reason, behind the query for additional information to let the person make an informed response.

How to Respond to a compliance notice
If you get any email related to compliance, log on to the compliance portal https://compliance.insight.gov.in. or https:// incometaxindiaefiling.gov.in. and access your e-filing account. Under the head ‘My Account’ click ‘Compliance portal’ and you will be redirected to this section.

Here you will see the list of compliance details that have to be e-verified. Click on the ‘View’ option on the left and you will be able to see the list of issues that need verification. You need to submit responses accordingly.

First, you will be asked to choose from two options—whether ITR has been filed or not filed. If you choose the ‘ITR has been filed’ response, the tax department will close the case only after verifying that taxpayer has indeed filed the return.

If any discrepancy is found, the taxpayer will receive a notification to provide the correct acknowledgement number. If a taxpayer chooses the option ‘ITR has not been filed,’ then she will have to provide the reason for not filing the return.

There could be other questions as well, that need to be responded to.

Although the process is designed so that you can complete it yourself if you want to, if you are in any doubt or are facing any difficulties in doing it yourself, you may consult a chartered accountant.

Make sure you respond to such notices within 15 days of receiving them or by the due time mentioned in the notice.