23 July 2026
Dear Sir, When I upload ITR-3 filed offline and upload json file message shows category of defect B/D- you will allow to upload return the possible defect in return or some deduction may be not allowed. error description is if you required prepare / maintain book of ac and dividend income reported in pnl please ensure consitentency between amoumt of divdend reduce in such.BP and divedend in such.os, please ignore if not applicable. for your information I have not reduce dividend in such.BP so what happend about it,, I have not taxable income.
24 July 2026
The error occurs because dividend income was included in your business P&L without being deducted in Schedule BP. To resolve it, reduce the dividend amount from business income in Schedule BP, report it under Income from Other Sources (Schedule OS), and re-upload the JSON file.