The error RULE-37BA_2022_001 arises when filing your Income Tax Return (ITR) if you claim Tax Deducted at Source (TDS) without declaring the corresponding income. To resolve this, ensure you report the income that relates to the TDS claim in the appropriate schedule of your ITR. For instance, if you claim TDS on bank interest, declare that interest income under Schedule OS.
30 July 2023
Whenever you claim TDS while filing your ITR, you have to offer corresponding income for its assessment. E.g. when TDS has been deducted by bank and you claim the TDS, then you have to offer the interest income in Schedule OS. Similarly for all TDS claim corresponding income has to be declared in relevant income heads/schedules.