Chapter VIA deduction not recorded in 3CB but claimed in ITR

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This query is : Resolved

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This discussion addresses whether Chapter VIA deductions can be claimed in the Income Tax Return (ITR) if they were mistakenly omitted from the Tax Audit Report (Form 3CD). Experts confirm that these deductions can indeed be claimed directly in the ITR. While a revised audit report is advisable if possible, the primary concern is having proof of investments or expenditures ready in case of any queries or potential disallowances from tax authorities.

Priyanka

Priyanka (Querist)
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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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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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Priyanka

Priyanka (Querist)
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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 ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 October 2022 It is better to revise TAR if possible. But otherwise also it can be claimed in ITR.

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