My TDS is deducted under section 194JB and 194C which ITR apply

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This query is : Resolved

Quick Summary

If your TDS has been deducted under sections 194JB and 194C, you cannot use ITR-1. The CPC has flagged your filing as defective because these sections require specific schedules not present in ITR-1. You should file ITR-3, reporting both incomes under the 'Business & Profession' category to ensure correct disclosure and claim your TDS credit.

Rajesh Kumar

Rajesh Kumar (Querist)

12 July 2024 Hi ,

I provide freelance medical writing services to agency. They deducted my TDS under 194 JB and 194C. I filed my ITR 1 and CPC sent me message that defective filing (below is the message). Kindly guide me which ITR it will be applicable

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.
Probable Resolution
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.

Thanks and Regards
Rajesh