Defective return

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.

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)  

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 

 

You should have shown you Tuition income as income from profession rather than income from Other sources.
Sir if I show tution income as professional income then also mention the gross receipts and net receipts
There you have to show only gross receipt of you profession under presumptive income
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..
File ITR 4 again in response to defective notice. with tution income under 44ADA...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details