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Defective return

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Singh Kamboj

410 Points Posted on 20 March 2020

income tax return file for the AY 19-20 through ITR 4. show the income as tution income which mention in the head other sources. but cpc send notification regarding defective return. how can I correct this error.

Replies (7)

Quick Summary

If your income tax return for AY 19-20 was filed using ITR 4 and flagged as defective due to tuition income being shown under 'other sources', you likely used the wrong form. ITR 4 is for presumptive business/profession income, while tuition income should ideally be declared under 'income from profession' or, if solely 'other sources', ITR 1 should be used. You can correct this by revising your return or filing a new one in response to the notice, potentially using ITR 4 with income under section 44ADA if applicable.

CA Naveen Chand

Chartered Accountant

12739 Points Posted on 20 March 2020

file the return in time allotted by A.O

if return is not filed with time prescribed then it shall be treated as INVALID RETURN (void-ab-initio)

Spurto Consultancy Services

Consultant

1891 Points Posted on 20 March 2020

ITR 1 is filed in case there is only other sources income & no PGBP income is there.

Since you are reporting your income under rhe head other sources then ITR 4 is not correct.

File your return again and file ITR 1

Guest

You should have shown you Tuition income as income from profession rather than income from Other sources.

Singh Kamboj

410 Points Posted on 20 March 2020

Sir if I show tution income as professional income then also mention the gross receipts and net receipts

Guest

There you have to show only gross receipt of you profession under presumptive income

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 20 March 2020

You can revise the return by correcting the head of income.

Else you can file return in response to 139(9)..

ITR-4 is for presumptive taxation of business/profession..

Logically:
Either you should have declared income under profession in ITR-4 or

Technically:
You should have used ITR-1 if there is only income from other sources..

these two are general reasons for your notice..