Response to Defective notice u/s 139(9)

Save Share

This query is : Resolved

Quick Summary

If you've received a notice under section 139(9) because your ITR-1 form was incorrect due to specific TDS deductions (like 194S), you need to file a revised return using the appropriate form. The notice indicates that ITR-1 lacks the necessary schedules for such income. You should respond by filing a revised return in the correct form, such as ITR-2, and declaring the income under the relevant schedule (e.g., VDA for section 194S).

Srihari

Srihari (Querist)
Follow

22 July 2024 I have received the following notice after filing my ITR under ITR-1.
Please provide your advice on the which is correct ITR form and how to respond to this notice.

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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

22 July 2024 Under which section/s TDS has been deducted in your case?

Srihari

Srihari (Querist)
Follow

22 July 2024 Hi sir,
as per my 26AS I have TDS only on Salary and 194S.
Please let me know how to proceed.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

22 July 2024 File ITR 2, & declare the income of Sec. 194S, in Schedule VDA.

Srihari

Srihari (Querist)
Follow

23 July 2024 Hi Sir,
I have filed revised returns as per your suggestion. However when I upload the .json in the response via income tax portal,I am getting following error:
1. Filing type does not match with the selected filing section in the return
2. Filing type does not match with the selected filing section in the return
3. Filing type does not match with the selected filing section in the return
4. Filing type does not match with the selected filing section in the return

Kindly let me know how to correct it.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

23 July 2024 You should reply the notice, i.e. file the return u/s. 139(9) of IT act...

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!