Defective notice u/s139(9)


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This discussion addresses a notice received under Section 139(9) of the Income Tax Act, indicating a defect in the Income Tax Return (ITR) filing. The user filed ITR-4 but the notice suggests ITR-3 might be more appropriate, particularly when income falls under Section 194J (fees for professional or technical services) and is declared under the head 'Profits and Gains of Business or Profession' (PGBP).

26 July 2024 i have income from Receipt of fees for professional or technical services (Section 194J)

from ARCELORMITTAL NIPPON STEEL INDIA LIMITED (SRTE00025E) Rs.217700 TDS deduct Rs.4355

i was filled ITR4 BUT received notice

which ITR FILLED ? and income mentioned in which head ?

27 July 2024 As per form 26AS under which section/s TDS have been deducted?

29 July 2024 TDS DEDUCT UNDER 194JA

29 July 2024 File ITR 3. Declare the income u/h. PGBP.


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