Defective Ret..

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Keyur (Querist)
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07 August 2024 Error Description
The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed.

Probable Resolution
If the receipts as per Form 26AS is not offered in the year in which the TDS credit is claimed, then the claim of TDS will be restricted on the basis of proportion of the receipts offered in the return of income to the receipts in Form 26AS, as per Rule 37BA of the IT Rules. The correction of this defect is to be made by filing the corrected return by offering all the receipts as per form 26AS or by claiming the TDS proportionately as above.

Keyur

Keyur (Querist)
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07 August 2024 Please guide me how to rectify defective return.
Asseessee has Salary income and received arrears salary for fy 22-23.
And form 16 given including arrears salary.
10E form not given by employer. Assesse file 10E online before submitting his tax return.

Please guide me

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 August 2024 As per form 26AS, Under which section/s TDS has been deducted?

Keyur

Keyur (Querist)
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08 August 2024 Sir,
Thanks for prompt reply.

Section 192.

I little bit confused that why 10E not provided by employer??

Only arrears calculation sheet provided.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 August 2024 Form 10E has to be filed by the assessee claiming relief of arrears of salary. It has to be filed before filing ITR & e-verified. What is the status of the form on your e-filing profile?

Keyur

Keyur (Querist)
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08 August 2024 Sur

Both Form 10E and ITR e verified.
He filed 10E before filling of ITR

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 August 2024 What Is the status of form 10E on e-filing site?

Manish

Manish (Expert)
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08 August 2024 There must also be other incomes other than salary reported in form 26AS. Report those in ITR.

Keyur

Keyur (Querist)
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08 August 2024 Form 10E status e verify

Keyur

Keyur (Querist)
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08 August 2024 Sir,
No any other income.
I made break up of gross salary and shown arrears salary amount for fy 22-23. Overall gross salary is matched

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 August 2024 Check if there was tax liability for arrears salary as per sec. 89(1).
Refer: https://www.taxbuddy.com/blog/form-10e-how-to-claim-tax-relief-under-section-89-1

Keyur

Keyur (Querist)
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08 August 2024 How it is possible?? Need to check

Arrears salary for fy 23-24 received not mentioned because fy selection option not came.

Can we amend 10E form?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 August 2024 So, you got the defect.
Well. you cannot revise form 10E. But there was option of refilling it. Don't know if the new one will be considered for the ITR already filed.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 Good Luck..

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