Defective Ret..
This query is : Resolved
Quick Summary
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.
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.
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
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
(Expert)
07 August 2024
As per form 26AS, Under which section/s TDS has been deducted?
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.
Thanks for prompt reply.
Section 192.
I little bit confused that why 10E not provided by employer??
Only arrears calculation sheet provided.
Dhirajlal Rambhia
(Expert)
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?
08 August 2024
Sur
Both Form 10E and ITR e verified.
He filed 10E before filling of ITR
Both Form 10E and ITR e verified.
He filed 10E before filling of ITR
Dhirajlal Rambhia
(Expert)
08 August 2024
What Is the status of form 10E on e-filing site?
08 August 2024
There must also be other incomes other than salary reported in form 26AS. Report those in ITR.
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
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
(Expert)
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
Refer: https://www.taxbuddy.com/blog/form-10e-how-to-claim-tax-relief-under-section-89-1
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?
Arrears salary for fy 23-24 received not mentioned because fy selection option not came.
Can we amend 10E form?
Dhirajlal Rambhia
(Expert)
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.
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
(Expert)
16 September 2025
Good Luck..
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Unable to File TDS Q2 Return – New TRACES Portal Error
- MSME disclosure and disallowance
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Issuing of delivery challan by seller of goods
- EPF ECR NEW RULES Sep 17th 2026
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
