Defect in my ITR Return of Income

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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)

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)

23 July 2024 File ITR 3.

Jayesh Vare

Jayesh Vare (Querist)

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)

23 July 2024 Sec. 194C is for business income

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