Defective u/s 139 (9)

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If your Income Tax Return (ITR) has been marked as defective under Section 139(9), it's likely because you used ITR-1 when your TDS details indicate income from specific sections (like 194C) that require a different ITR form. These sections are not supported by ITR-1, meaning the necessary schedules to report your income and TDS are missing. You'll need to file a return using the appropriate form, such as ITR-4 if your business qualifies for presumptive assessment under Section 44AD, to correctly declare your income and claim your TDS credit. Failure to rectify this defect within the given timeframe could result in your return being treated as invalid.

VAIBHAVI COMMUNICATIONS

VAIBHAVI COMMUNICATIONS (Querist)
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28 June 2024 Dear Sir
Today I filed my IT return successfully. But I received message for the department that my IT return is defective u/s 139 (9) of IT act. I filed IT return by choosing ITR1 Form. Please note I have income from under Sec 194C Rs.131000/- & TDS credited Rs.1310/-, as per 26AS.
Following are the message received from the department. 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.
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. Please note that if the defect is not addressed with-in the time allowed, your return of income will be treated as invalid.
Now I request you to guide me how to rectify my. IT return.
Thanks & Regards
M Vinaykumar

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 June 2024 You can file ITR 4, with the income u/s. 44AD, provided the business (having MINIMUM Turnover 1.31 Lakh)is eligible for presumptive assessment.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 August 2024 Good Luck.

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