Rectification u/s 139(9)
This query is : Resolved
04 February 2015
Got a rectification notice from IT dept. with the following errors:
1.error code 23 --Where assessee furnish total of amount deducted in Sl.no.2,3,4 and 5 of Schedule BP should be consistent with Total credits in the P and L Slno.5 As the ITR was for a case where Books of account were not maintained (individual), no figures were entered in sl no. 2,3,4,and 5 of schedule BP (they are zeros) and total credits in P&L sl no 5 are also zero. Only serial no 51 of P & L were filled. Please advise how can I correct this defect?
2. Error code 14 -- Assessee entering negative amount in gross profit or net profit. Here I only filled figures in sl no 51 a,b and c (Gross receipts, gross profit and expenses). Net profit is a negative figure. So what should do?
While submitting the rectification it displays “in No Account Case, Gross Profit should not be Negative”
How to rectify this
Please help me
1.error code 23 --Where assessee furnish total of amount deducted in Sl.no.2,3,4 and 5 of Schedule BP should be consistent with Total credits in the P and L Slno.5 As the ITR was for a case where Books of account were not maintained (individual), no figures were entered in sl no. 2,3,4,and 5 of schedule BP (they are zeros) and total credits in P&L sl no 5 are also zero. Only serial no 51 of P & L were filled. Please advise how can I correct this defect?
2. Error code 14 -- Assessee entering negative amount in gross profit or net profit. Here I only filled figures in sl no 51 a,b and c (Gross receipts, gross profit and expenses). Net profit is a negative figure. So what should do?
While submitting the rectification it displays “in No Account Case, Gross Profit should not be Negative”
How to rectify this
Please help me
04 February 2015
for error code 14: ensure that all cells from 51 (a) to (d) are filled in, even if it is NIL.
20 July 2025
Got it! Here's how you can handle the rectification notice u/s 139(9) for these two errors:
1. Error code 23:
"Where assessee furnishes total of amount deducted in Sl.no.2,3,4 and 5 of Schedule BP should be consistent with Total credits in the P&L Sl no.5"
Since your case is No Books of Account and you left these fields as zeros, it’s correct that total credits in P&L Sl no.5 is also zero.
But the system expects consistency in figures.
Solution:
Make sure that all these schedule amounts (Sl no. 2,3,4,5 of Schedule BP and Sl no.5 of P&L) are exactly zero.
If you already put zero but error still persists, try explicitly filling those fields instead of leaving them blank or null.
Sometimes small changes or entering zeros manually helps the system accept the data.
2. Error code 14:
"Assessee entering negative amount in gross profit or net profit"
You mentioned that your Net Profit is negative, and you filled only gross receipts, gross profit, and expenses.
The system says: “In No Account Case, Gross Profit should not be Negative” — which means it does not accept negative profit figures when books are not maintained.
How to rectify?
Since it’s a "No Books of Account" case, the Income Tax e-filing system does not allow negative gross/net profit figures.
You can:
Show the net profit as zero in the return (instead of negative).
Adjust your expenses or incomes so that gross profit/net profit is not negative.
You can explain the loss situation in your return or as per income tax provisions (like loss under the head ‘Income from Other Sources’ or business losses), but not in the “No Account Case” P&L schedule.
1. Error code 23:
"Where assessee furnishes total of amount deducted in Sl.no.2,3,4 and 5 of Schedule BP should be consistent with Total credits in the P&L Sl no.5"
Since your case is No Books of Account and you left these fields as zeros, it’s correct that total credits in P&L Sl no.5 is also zero.
But the system expects consistency in figures.
Solution:
Make sure that all these schedule amounts (Sl no. 2,3,4,5 of Schedule BP and Sl no.5 of P&L) are exactly zero.
If you already put zero but error still persists, try explicitly filling those fields instead of leaving them blank or null.
Sometimes small changes or entering zeros manually helps the system accept the data.
2. Error code 14:
"Assessee entering negative amount in gross profit or net profit"
You mentioned that your Net Profit is negative, and you filled only gross receipts, gross profit, and expenses.
The system says: “In No Account Case, Gross Profit should not be Negative” — which means it does not accept negative profit figures when books are not maintained.
How to rectify?
Since it’s a "No Books of Account" case, the Income Tax e-filing system does not allow negative gross/net profit figures.
You can:
Show the net profit as zero in the return (instead of negative).
Adjust your expenses or incomes so that gross profit/net profit is not negative.
You can explain the loss situation in your return or as per income tax provisions (like loss under the head ‘Income from Other Sources’ or business losses), but not in the “No Account Case” P&L schedule.
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