If you've filed your Income Tax Return (ITR) using form ITR-4 and received a notice about a defective return, it's likely due to specific TDS deductions shown in your Form 26AS. Sections like 194IA, 194IC, or 194S indicate income types for which ITR-4 is not the correct form, as it lacks the necessary schedules. Even if your total income is below Rs. 50 lakhs, you may need to file the more comprehensive ITR-3 form to correctly report these income sources and avoid issues.
31 July 2024
Got this message after filling ITR if defective return You have filed your income-tax return in form ITR-4. As per TDS details in your Form 26AS, taxes have been deducted under sections
1941A/194IC/194S/194B/194BB/194BA, etc. of the Income-tax Act, 1961. These sections are reflected as (4IA/4IC/94S/94B/4BB/4BA) in Form 26AS. These sections imply heads of income for which form no. ITR-4 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-4.
In 26AS TDS is deducted under section 194jb and 192B