Defective return

As per Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961,

Refer Para 5.17 - The following items would not form part of "gross receipts in business" for purposes of section 44AB:-

(viii) - In the case of a travelling agent, the amount received from the clients for payment to the airlines, railways etc. where such amounts are received by way of reimbursement of expenses incurred on behalf of the client. If, however, the travel agent is conducting a package tour and charges a consolidated sum for transportation, boarding and lodging and other facilities, then the amount received from the members of group tour should form part of gross receipts.