Defective return communication u/s 139(9), error code 202
This query is : Resolved
28 July 2019
The gross receipts shown in Form 26AS, on which credit
for TDS has been claimed, are higher than the total of the
receipts shown under all heads of income, in the return of
income. Thus, while credit for TDS is being claimed, the
corresponding receipts are not offered in the respective
income schedules, to arrive at the taxable total income.
Hence, the return of income filed is regarded as defective,
as provided in Explanataion (a) under section 139(9).
Could someone please help in correcting this.
for TDS has been claimed, are higher than the total of the
receipts shown under all heads of income, in the return of
income. Thus, while credit for TDS is being claimed, the
corresponding receipts are not offered in the respective
income schedules, to arrive at the taxable total income.
Hence, the return of income filed is regarded as defective,
as provided in Explanataion (a) under section 139(9).
Could someone please help in correcting this.
CA R SEETHARAMAN
(Expert)
28 July 2019
Compare gross receipts shown in return with what is shown in 26AS correct the omission by accepting the error and correcting the return.
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