How to File an Updated Tax Return with Form 139(8A) and Resolve JSON Issues

Filing an Updated Tax Return Using Form 139(8A)

Individuals can submit an updated tax return through the Income Tax Portal utilizing Form 139(8A). This process must be conducted offline, requiring users to generate a JSON file via a return preparation tool. The Income Tax Department offers an Excel-based utility to assist in creating this JSON file, though it necessitates the .NET Framework for its macros to function properly.

Common Issue: JSON File Not Generated

A frequent issue arises when attempting to generate a JSON file with the Excel-based utility. Even if a notification states, “JSON is saved in the path:—,” users may find that the JSON file is missing. This problem typically occurs if the .NET Framework 3.5 is disabled.

Steps to Resolve JSON File Generation Issue

To address the inability to generate a JSON file, follow these two crucial steps:

1. Enable the .NET Framework 3.5:

   • Navigate to Control Panel > Programs and Features > Turn Windows Features on or off, or search for “Windows features on or off” in the Start Menu.
   • Locate “.NET Framework 3.5 (includes .NET 2.0 and 3.0)” and click the plus symbol to expand.
   • Check both categories and click OK.
   • When prompted, select “Let Windows Update files for you” and wait for the installation to complete.

2. Download the .NET Framework 3.5 Service Pack 1 (Full Package):

   • Search for “dotnetfx35.exe” on Google, and navigate to the official Microsoft website to download the file.
   • After downloading, double-click the setup file to install it.
   • Reopen the Excel utility and attempt to generate the JSON file once more.

By following the steps above, the issue with generating the JSON file should be effectively resolved.