I-T - Unpaid Self-assessment tax - SOP Issued
THE PAN wise data for assessees who have not paid self-assessment tax on the day of filing their e-returns was placed on the net.
In view of the confusion regarding issue of notice u/ 139(9) and follow up a detailed Standard Operating Procedure (SOP) for handling such E-filed Returns where self assessment tax is not paid has been approved by CBDT.
Assessing Officers are directed to follow the SOP.