This discussion addresses a common tax query where an individual failed to report salary income in their Income Tax Return (ITR) for FY 2022-23. Compounding the issue, TDS was deducted under the wrong section (194J(b) instead of 192) and after the deadline for filing a revised return had expired. The advice given is to check for any additional tax liability and, if found, to file an updated return to rectify the omission.
12 June 2024
what to do when assessee (Individual) not showed salary income in income tax and deductor deduct TDS in 192 instead of 194J(b) for the same assessment year but later than time for revised return left. What to do?
Assessee showed that income in Business and profession head and filed ITR 3.