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Itr form- tds deducted u/s 194j for ay 2017-18

22 June 2017

Sir, I'm worked with a leading Airline Company as a staff nurse. My company deduct TDS from my income and deposited into CG a/c u/s 194j.I started working from the FY 2015-16(Only feb n march) and my co. deducted tds and deposit the same.But i fail to file the return for the FY 2015-16 so my refund is not yet received. Now i'm going to file the ITR for FY2015-16 and 16-17 simultaneously. Advise me to find out which ITR forms should be used for the above mentioned purposes and also give instructions regarding filing of belated returns.

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8 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 22 June 2017

For FY 2015-16, or AY 2016-17......... ITR 4 u/s. 139(4)

For FY 2016-17, AY 2017-18..........ITR 3 or ITR4_S..... U/s. 139(1)

1 Like

Gokul Vasudevan (Student) (47 Points)
Replied 22 June 2017

Thanks for your reply. Sir, my only income is the salary from that airline company,then which form should i use for filing ITR for ay 2017-18.Pls mention the exact form.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 22 June 2017

It is not salary in your case.........Its professional income and hence TDS u/s. 194J is deducted.

I have given you both option as ITR 3 or simpler one ITR 4_S, where declare 50% or more as profits u/s. 44ADA.

1 Like

Gokul Vasudevan (Student) (47 Points)
Replied 22 June 2017

Thank you...

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 22 June 2017

Most welcome........

bishwanong (5 Points)
Replied 08 May 2018

Sir, my friend's TDS is deducted under 194j n after receiving defective notice, he filed revised ITR4 for AY 17-18 under 44ADA presumptive income filling exactly 50% of total amount credited by the deductor as shown in 26AS but CPC has sent a notice saying "income as per form 26AS which has not been included in computing total income in d return-143(1)(a)(vi) with error descriptttttion as:- 1."there is inconsistency in amount shown in Sr. no. E3 under 44ADA "2. "income as per incometax return is 0(zero)" 3. " Variance( giving Rs 9400 less than total credited amount). He has no other income than that shown in 26AS. Plz help

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 09 May 2018

Just check the Raw E3 of your ITR 4.......

COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD
E1. Gross Turnover or Gross Receipts
E1a. Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system 0
E1b. Any other mode ...xxxxx
E2. Presumptive income under section 44AD
a. 6% of E1a 0
b. 8% of E1b xxxx
c. Total (a + b) xxx
Note : If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB and regular ITR 3 or 5 has to be filled not this form

Presumptive income under 44ADA (Profession)

E3. Gross Receipts ............0
E4. Presumptive income under section 44ADA (>=50% of E3)..... 0

It should match the income as per Form 26AS......

If the difference is acceptable, agree to the change. Otherwise disagree and reply accordingly.

1 Like

Shubham agarwal (2 Points)
Replied 01 June 2018

Querry- If , we are providing fees to certain person for content writing (basically for providing descripttion for online product) then under which section we are liable to deduct TDS u/s 194J or 194C ? Note- Everyone is requested to give their views.