Defective ITR

Dear Experts,

I have received this notice.

You have filed your income-tax return in form ITR-4. As per TDS details in your Form 26AS, taxes have been deducted under sections 194IA/194IC/194S/194B/194BB/194BA, etc. of the Income-tax Act, 1961. These sections are reflected as (4IA/4IC/94S/94B/4BB/4BA) in Form 26AS. These sections imply heads of income for which form no. ITR-4 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-4.


1) There was a income received of Rs 700 from sale of digital currency also TDS is deducted and tht income is shown under other sources in ITR 4
but now notice received for defective ITR

2) Is the ITR form is correct or not ?
and wht to do in tht case ?

Thank you
Replies (4)
Quick Summary
This discussion addresses a notice received for a defective Income Tax Return (ITR) filed using ITR-4. The notice highlights that TDS deductions under specific sections (like 194IA, 194IC, 194S) indicate income types not correctly reported in ITR-4, as the necessary schedules are missing. The user specifically mentions income from digital currency sales, which may require reporting under Capital Gains instead of 'Other Sources' in ITR-4, potentially necessitating the use of ITR-2.

Upload defective itr
Sale of Digital Currency I guess it should have been shown under Capital Gains

File ITR - 2 and show income under head capital gains.

There are two conditions:
1. itr 2 depends on source of income and others

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