ITR revision intimation recd.

This query is : Resolved

Quick Summary

The user received an intimation from the Income Tax Department to revise their ITR-1 for FY 2024-25 due to a mismatch. The mismatch arises because commission income, received as a sales manager for facilitating customer loans, is classified as 'BUSINESS RECEIPTS' in the AIS, while the user declares it as 'Other income'. The user is seeking guidance on how to correctly declare this income, which is incidental to their employment, and revise their return, potentially switching to ITR-3.

bhuvana

bhuvana (Querist)
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15 December 2025 Sir,
hv file my ITR1 for FY 2024-25 in Sep 2025. Now have recd an intimation from the dept to revise my ITR since a mismatch has been found.

am working in a tractor dealer ship as sales manager. i, on behalf of my company, used to link customers to Financial institutions like Kotak Mahindra Bank, Mahindra Financial Services and the like to avail loan for purchasing tractors.
The FIs pay commission (term they use is PAYOUTS) to my company as we give business to them. Few years back FIs said that they can't pay it in the name of the entity and started paying in my name. Tds is under Sec. 194H.

i show it in my ITR1 under Other income head for the past 3 years. Hv paid/recd refund tax accordingly.

This, for FY 2024-25, i hv recd a mail stating that
quote"
we have identified a significant mismatch between what you have filed in ITR and info shared with the department. Revise ur Return within 31st Dec."
unquote.

Please anyone help me how to proceed on this.

p.s. Since i hv only salary income and this commn, and no other investments to complicate tax calculation, i file ITR on my own.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 December 2025 Login E filing income tax, Check AIS with your filed ITR.
Any discrepancy file revised ITR.

CA Rakesh

CA Rakesh (Expert)
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17 December 2025 If you have received an intimation from the Income Tax Department and are unsure how to handle it, I would suggest using the SAG Infotech Gen Income Tax Software https://saginfotech.com/genit.aspx It provides timely reminders for intimations you receive and also helps you manage your ITR filing accurately and on time.

bhuvana

bhuvana (Querist)
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23 December 2025 Sirs, AIS classifies the commission recd as "BUSINESS RECEIPTS" whereas its not ..am only an employee of our dealership company. How to declare that its not a receipt from business...as I do not do any business.

Thanq.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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02 January 2026 Suggested Explanation (Keep for Records)
“The commission income received is incidental to employment as a sales manager. There is no independent business activity. Income is offered to tax in full and TDS credit claimed.”
This is sufficient if ever questioned.

AIS shows commission as business receipt due to 194H
ITR-1 is not suitable anymore
Revise return in ITR-3
Show commission as business income (no expenses)
Claim full TDS credit
No penalty, no wrongdoing on your part

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