Defective notice issued u/s 139(9)

Efiling 871 views 3 replies

patil

accounts

50 Points Joined March 2011

Assess is a "Gym Instrcted have agreement with company for that his getting payment and the for that the company was dedacted TDS 194J" on that basis Efillied ITR 4 for the Assemeny year 2015-16 I have received a Defective Notice issued u/s 139(9) for AY-2014-15 due to Ref : Section 143 1B Income Tax Act 1961 read wutg ckayse 2c(IV) of centralized processing of returns scheme 2011 the defects are observed like Error code 31 " Assesseee as offered income under the head " profits and gains of Business or profession,'but has not furnished any details in the Balance sheet and /or Profit and loss Account. please clarify and the

so, now how to reply the notice and what are the steps plese clarifiy step by step

Thanks

patil

9731277227

Replies (3)

Rajagopalakrishnan R

PARTNER

1434 Points Joined May 2010

Since the gym instructor is a professional/service provider, he has to file his ITR in ITR 4, which you have correctly done. Now when you have business/professional income, profit andloss account in SCH PL of ITR 4 and SCH BS of ITR 4 are mandatory. if you are not liable to maintai books of accounts you can chose that option and fill only the 5 columns at the end of SCH PL and 4 columns at end of SCH BS. BUt remember that the net income in SCH PL must be more than 8 % of gross receipts.

The steps to be followed are as follows.

1. Prepare the ITR 4 again with the above details properly filled in.

2. Fill all other columns which you had earlier filled in like, 80C deductions, tax paid TDS etc.

3. Chose the option in the general section Return Filed under Section 139(9) and enter details of original acknowledgement number, date of orginal filing, CPC communication reference no. date etc. generate XML again

4. Login and chose option respose to defective notice under 139(9) option. After selecting the year etc, it will ask for the passcode which is given in the defective notice received by you. enter that. Upload the New XML created and Submit. You will get a new acknowledgement number. No need to send any another ITRV to CPC.

patil

accounts

50 Points Joined March 2011

thanks you sir,

please clarify what you said

fill only the 5 columns at the end of SCH PL its only 4 cloums and even B/s also its 4 colums what to do can you please clariy and i should maintence books of account

NO ACCOUNT CASE	53	In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2013-14 in respect of business or profession
		a	Gross receipts	53a	598772
		b	Gross profit	53b	598772
		c	Expenses	53c
		d	Net profit	53d	598772

NO ACCOUNT CASE	6	In a case where regular books of account of business or profession are not maintained -furnish the following information as on 31st day of March, 2014, in respect of business or profession)
		a	Amount of total sundry debtors	6a
		b	Amount of total sundry creditors	6b
		c	Amount of total stock-in-trade	6c
		d	Amount of the cash balance	6d

patil

accounts

50 Points Joined March 2011

Assess is a "Gym Instrcted have agreement with X company for that his getting payment and the for that the company was deducted TDS 194J" on that basis Filliped ITR 4 for the Assemeny year 2015-16 but I have not maintained books of account is its required to maintained, and how what where its saying 44AA or 44BB and 44CC i think it wount come all that because his total income itself around 6 lack or els i can fill returns in ITR 1 itself please clarify its very urgent requirement