Defect in my ITR Return of Income

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This query is : Resolved

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A user filing their first income tax return (ITR) using ITR-1 received a notification stating that certain TDS deductions (e.g., under sections 194C, 194H, 192) mean ITR-1 is not the correct form. The message indicates that the necessary schedules for these types of income are missing from ITR-1. The user is seeking advice on which form to use, specifically asking if ITR-3 is required even if their salary income is higher than their affiliate commission income, which falls under section 194C.

Jayesh Vare

Jayesh Vare (Querist)
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23 July 2024 I have filled ITR for the first time i got the following message ...

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.

which file should I choose?

details as per my Form 26AS.
194C - Tax deducted - 67
194H - tax deducted - 15
192 - tac deducted - 4733

Dhirajlal Rambhia

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

Jayesh Vare

Jayesh Vare (Querist)
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23 July 2024 Thanks for your reply, but if the commission income is more than the salary income, then ITR-3 is required to be filed. Otherwise, ITR-1 can be filed, and commission income can be shown under other sources.

In this scenario, my salary income is more than my affiliate commission income of only Rs. 82. Do I still need to file ITR-3?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2024 Sec. 194C is for business income

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