A taxpayer received a defective notice under Section 139(9) of the Income Tax Act. While initially advised they could use ITR 4 for presumptive income under Section 44AD, a subsequent notification suggested ITR 3 or ITR 5 might be necessary due to contract receipts under Section 194C. The user is seeking clarification on how to rectify the defect and which ITR form to use.
29 June 2024
28 June 2024 Yesterday i am received reply for my subject of defective u/s139(9) you are given reply : You can file ITR 4, with the income u/s. 44AD, provided the business (having MINIMUM TO 1.31 Lakh)is eligible for presumptive assessment.
But as your reference i am to file the ITR4 for defective u/s 139(9) at the time of submission one massage is display that is Does tax audit is mandatory for a having receipts from contract (194c) Rs. 131000/-/- for the financial year 2023-24 please select ITR 3 or ITR 5 then file not possible to file ITR 4 : please give suggestion my issue and how to rectify the defective u/s 139(9) notice reply