E- file notice 139(9) error code 31

https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Response_Defective_Return.pdf

I know the process to response. But do I fill ITR4 incorrectly ? If yes then what will be correct

under part  A -GEN "audit information" pf  ITR 4 . ensure that  (a) is  ticked properly 

(a) are you liable  to  maintain accounts  as per  section 44A (yes /no)  and in case of  no books, NO  should  be  selected. 

every  sheet  should  be  validated with  Excel tool,  provided by  department, before  genration of XML 

Not  liable  to  maintain accounts  as per  section 44A. I checked p&l

match your ITR with the marked images, to  trace out the  errors 

as  declared by yourself, 3.5 lacs is your income,  check  the TDS  details, it  should  be  equal  to  or  below 3.5 lacs. 

The marked area I left blank. I did not fill any thing in balance sheet. Is it the reason to get  notice us 139(9)

sundry debtors /creditors /stock may be zero 

but how can the cash in hand be zero? 

Now I filled up 50000 in cash in hand and submited once again. 

Originally posted by : Venkatesh Dangeti
	I always left both balance sheet and no account case blank in itr4 of my clients. None of them became defective return

ignorance is not bliss always 

income  below  taxable threshold limit, many  cases are paased without  looking into  return, but 

where the  TDS refund issue is related, it should be properly  filed, 

Thank you U S sharma

I am so foolish. What you said is correct

Are you really sure that accounts are not to be maintained u/s 44AA?If the income from business/profession exceeds the Rs. 150000 in case of specified or Rs. 120000 in case of non specified business books of accounts needs to be maintained.