Chapter VIA deduction not recorded in 3CB but claimed in ITR
This query is : Resolved
07 October 2022
Dear Experts
In form 3CD, Chapter VIA deductions of assessee was not recorded due to clerical error.
However, at time of filing returns, it came to our notice that he has eligible VIA deductions u/s 80C. can assessee claim deduction under chapter VIA while filing return even if there is no reporting of the same in audit report 3CD? is there any chance of query or disallowance of deduction due to non reporting of the same in 3CD?
Kindly guide
In form 3CD, Chapter VIA deductions of assessee was not recorded due to clerical error.
However, at time of filing returns, it came to our notice that he has eligible VIA deductions u/s 80C. can assessee claim deduction under chapter VIA while filing return even if there is no reporting of the same in audit report 3CD? is there any chance of query or disallowance of deduction due to non reporting of the same in 3CD?
Kindly guide
07 October 2022
Yes, it can be claimed while filing ITR. In case of any query, the proof of investments/ expenditures are required to be submitted.
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07 October 2022
Thank you for reply sir. But is there any chance of query like wrong submission of audit report upon CA ? is it advisable to revise 3CB or directly claim deductions in ITR ?
07 October 2022
It is better to revise TAR if possible. But otherwise also it can be claimed in ITR.
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13 October 2022
Yes. Deduction uder Chapter VIA can be calimed in ITR
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