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Defective return u/s 139(9) error code 31

Page no : 3

Gaurav (Business) (58 Points)
Replied 18 January 2017

No you dont need to e-verify



venkat (Insurance agent) (24 Points)
Replied 30 January 2017

Hi i am Full time pvt employee and Part time Insurance Agent, I submited ITR-4 for AY-2016-17,but ITR-4S for previous years.

IT-Depart ment thrown an error 31 the descripttion is in the below. plz help me.

Error Discripttion

Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit  and  Loss Account as required in explanation (f) under section 139(9) read with section 44AA.

Prababuly resolution

The Part B of the Profit  and  loss account and Part B of the Balance Sheet (i.e No Account Case Section) should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.


Gaurav (Business) (58 Points)
Replied 30 January 2017

I recieved the same notice with same resolution. 

I now have put some cash in hand value so it is not zero and submitted the return. Let's see what happens. This is second time they have given me this notice now in the same year.


Gaurav (Business) (58 Points)
Replied 04 February 2017

My revised ITR just got processed without any tax. You just have to put in some cash in hand or any or all of the values of Part B of BS and PL. All the values must NOT be zero. 

I think their software is designed to take all zero values as not filled.

So I just put in some cash in hand and my ITR got processed.


Kumar (IT) (10 Points)
Replied 02 March 2017

Hi Gaurav -

Even i got second notice. But my ITR status says "Processed" based on the inputs provided for 139(9) first defective return.

First time, i entered some value for "Amount of the cash balance" and for others such as Amount of total sundry debtors , Amount of total sundry creditors 
Amount of total stock-in-trade  as null/empty.

Do you want me to enter values for other columns as well ?

Thanks.




Gaurav (Business) (58 Points)
Replied 02 March 2017

No only cash in hand value is sufficient. Others can be kept 0 


Kumar (IT) (10 Points)
Replied 02 March 2017

thanks gaurav. Actually, i left as "blank" during first defect return submit. Let me give "0" for other 3 columns.

hope it will resolve the problem.


Akshay (Student CA IPC / IPCC) (27 Points)
Replied 17 March 2017

Wrong on part of Income Tax Department. Assessee who is Trader showing Presumptive income and having agricaltural or Capital Gain income have to file return ITR 4 Instead of ITR4S. Though showing same as Non Account Maintainence and U/s 44AD in BP Schedule Noices are served. Just Disagree and Write the same in Remarl Coloum.



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