The ITR is Defective

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If you've filed your Income Tax Return (ITR) using Form ITR-1, but your Form 26AS shows tax deductions under sections like 194IA, 194IC, or 194C, your return may be considered defective. These specific TDS sections require reporting of income types not supported by ITR-1. Consequently, you'll likely need to file using ITR-2 or another appropriate form to include the necessary schedules for these income sources.

Ankita

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24 July 2024 Error Description:
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.
HOW TO CLAIM TDS DED U/S 194C and 194A (WHICH ITR FORM TO FILL?)