Comment on Notice under Section 139(9)? - Possible reason
As seen from the Audit information mentioned under ‘General’ information in ‘Part A- Gen’ of the return filed, the flag has been ticked as “Yes” against – ‘Whether liable for Audit under section 44AB?’. However, the audit report, u/s.44AB has not been filed electronically, as required under Rule 12(3) of the Income Tax Rules, 1962. Hence, as per clause (bb) of the Explanation under section 139(9), the return filed is regarded as defective
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