Defective ITR Notice

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This query is : Resolved

Quick Summary

If you've received a defective ITR notice because you filed using ITR-1 but your Form 26AS shows TDS deductions under specific sections (like 194S & 194H), you've used the wrong form. These sections require different schedules not available in ITR-1. You need to refile your return using the correct form, such as ITR-3, to accurately report your income and claim TDS credit.

Rohan Kumar

Rohan Kumar (Querist)
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25 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.

Probable Resolution
You are being provided with an opportunity to make necessary corrections and file a return of income in the appropriate form so that income and taxes may be determined correctly in accordance with the Income-tax Act, 1961 duly disclosing the complete gross receipts/income reflecting in your form 26AS under the relevant schedules of the ITR. Please note that as per Rule 37BA of the Income-tax Rules, credit of TDS is allowable to the person in whose hands the income is assessable and in the year (AY) in which such income is assessable.