DEFECT IN ITR FILING

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If you've received a defect notice for your Income Tax Return (ITR) filed using ITR-1, it's likely due to specific TDS deductions under sections like 194C or 194BA. These sections require reporting income under 'Income From Other Sources' (OS), which isn't supported by ITR-1. You may need to file ITR-2 or ITR-3 and ensure these incomes are declared correctly in the appropriate schedules to claim your TDS.

Shraddha Redkar

Shraddha Redkar (Querist)
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23 July 2024 Error Description
You have filed your income-tax return in form ITR-1. As per TDS details in your Form 26AS, taxes have been deducted under sections 194IA/194IC/194M/194S/194C/194B/194BB/194BA, etc. of the Income-tax Act, 1961. These sections are reflected as (4IA/4IC/94M/94S/94C/94B/4BB/4BA) in Form 26AS. These sections imply heads of income for which form no. ITR-1 is not the appropriate form. Thus, the required schedules for reporting incomes pertaining to said TDS sections are not present in your return of income filed in form no. ITR-1.

HOW TO CLAIM TDS DED U/S 194C , 194BA AND 192 (WHICH ITR FORM TO FILL?)

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2024 File ITR 3..

Shraddha Redkar

Shraddha Redkar (Querist)
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23 July 2024 Thankyou sir! but salary income is around 3lac p.a and swiggy income 194c and gaming 194ba...total 4200 claim amount is there very less ....still have to file ITR 3?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2024 You may file ITR 2 & declare the swaggy income u/s. OS, provided system accepts it. Make sure that you edit the TDS column in Schedule TDS 2, for the TDS u/s. 194c, declare the reporting of the income under head OS.
ITR 1 is not applicable for income u/s. 194BA.

Shraddha Redkar

Shraddha Redkar (Querist)
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23 July 2024 noted sir understood for 194c, but where to put details to claim 194ba under which head?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2024 In ITR 2, under head 'Income From Other Sources'.

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