Defective return - sec 139(9) error code 89

SUDEEP KUMAR (Photographer) (241 Points)

28 October 2017  

Profession: Photography (weeding)

Income shown in Original ITR :-

Gross Receipt: 3.86 L and Presumptive Income: 3 L

Got a Defective return notice u/s 139(9) error code 89 for AY 2017-18 on 23rd October 17.

Error Descripttion:-

The provisions of Section 44ADA not applicable to the taxpayer. The nature of business code in Sch NOB is not a profession, and the income disclosed under Section 44ADA income is more than zero. Hence the provisions of Section 44ADA is not applicable to the taxpayer.

Probable Resolution:-

The provisions of Section 44ADA is applicable only to Professionals with nature of business codes of 601 to 607. Taxpayer is requested to furnish correct Return Form type,i.e.ITR- 3 or ITR- 5 as applicable. If the Income has been disclosed under incorrect Section, the correct Section of the Schedule BP may be filled. If the Nature of Business code entered in the Return filed is not correct, the correct nature of business Code may be entered in the Sch NOB and the Corrected Return may be filed.

 

As per my understanding i had selected wrong Nature of Business Code (1001- other sector).

Also, i have doubt whether my profession comes under section 44ADA  or not.

Please suggest and guide.

 

Thanks in Advance !!