"If the receipts as per Form 26AS is not offered in the year in which the TDS credit is claimed, then the claim of TDS will be restricted on the basis of proportion of the receipts offered in the return of income to the receipts in Form 26AS, as per Rule 37BA of the IT Rules. The correction of this defect is to be made by filing the corrected return by offering all the receipts as per form 26AS or by claiming the TDS proportionately as above."
I have filled all the correct information and all numbers are matching with 26as.. what to do now pls help...
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Defective Return Notice ITR
Replies (4)
Quick Summary
You need to recheck your claim of TDS in ITR. You have claimed TDS to full value, but not offered relevant income for assessment.
Rectify immediately or accept the defect.
I have filled all income..and recheck gain income show as per 26As
Whether the income as per TDS column against the TDS claimed is offered for assessment?
Is yes, then the defect would not have arise.
In case you cannot find the difference, take help of any local professional.
TDS credit follows the income:
• Rule 37BA(3): TDS credit is given for the year in which the related income is offered. If you claim TDS shown in 26AS but don't show the matching receipts, CPC issues a 139(9) defect notice.
• Fix it in one of two ways:
(a) offer the gross receipts that the TDS relates to (business or other income), or
(b) if the income belongs to a later year (e.g. an advance, or a work-in-progress bill), claim only the TDS on receipts offered this year. Show the rest in Schedule TDS as "carried forward / to be claimed in subsequent years".
• Reply to the notice within 15 days with a corrected return. Otherwise the return is treated as invalid.
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