Defective return - sec 139(9) error code 89

ITR 3180 views 8 replies

Profession: Photography (weeding)

Income shown in Original ITR :-

Gross Receipt: 3.86 L and Presumptive Income: 3 L

Got a Defective return notice u/s 139(9) error code 89 for AY 2017-18 on 23rd October 17.

Error Descripttion:-

The provisions of Section 44ADA not applicable to the taxpayer. The nature of business code in Sch NOB is not a profession, and the income disclosed under Section 44ADA income is more than zero. Hence the provisions of Section 44ADA is not applicable to the taxpayer.

Probable Resolution:-

The provisions of Section 44ADA is applicable only to Professionals with nature of business codes of 601 to 607. Taxpayer is requested to furnish correct Return Form type,i.e.ITR- 3 or ITR- 5 as applicable. If the Income has been disclosed under incorrect Section, the correct Section of the Schedule BP may be filled. If the Nature of Business code entered in the Return filed is not correct, the correct nature of business Code may be entered in the Sch NOB and the Corrected Return may be filed.

 

As per my understanding i had selected wrong Nature of Business Code (1001- other sector).

Also, i have doubt whether my profession comes under section 44ADA  or not.

Please suggest and guide.

 

Thanks in Advance !!

Replies (8)

Yes, the NOB is not correct.......... at the same time your profession is not eligible for section 44ADA.

So, accept the defect.......... and upload rectified ITR 4 u/s. 139(9)......... with NOB as 

: 0714 Service Sector [Others]

and fill the same figures u/s. 44AD (and not under section 44ADA).

Kindly note that any other changes in the figures will not be accepted....

(Kindly note that any other changes in the figures will not be accepted....)
Sir, This mean

It's applicable to the profit percentage (50 to 8)...?!

Dear Sir/Madam,
Subject: Notice u/s 139(9)of Income Tax Act, 1961.
Ref: Section 143 [1B] Income Tax Act, 1961 read with Clause 2 C (iv) of Centralized Processing of Returns Scheme 2011,
Notification No S.O 17(E) dated 04/01/2012.

You are herwith afforded an opportunity to correct the below mentioned defects with in a period of fifteen days from the date of receipt of this notice by providing the required corrections/information through online mode.

To provide the details or to submit the correcteded X M L, kindly
log on to www.incometaxindiaefiling.gov.in with your "username and password" and choose "e-File in response to notice u/s 139(9)" under the "e-File" section.

Kindly note:
1. Please ensure no other information is changed apart from those errors listed below in Part- A, incase of any other changes in data, the return of income filed by you is liable to be treated as an invalid return.
2. While correcting the above mentioned defects, if any changes are being made, leading to change of income and/or taxation under other heads of income, you should file a revised return (and not a corrected return) as per the provisions of Income Tax Act, 1961.
3. For the error codes mentioned in the annexed table, the probable resolution has been provided there in.
4. Xml uploaded as above should have all the data to enable processing. It should contain complete information as furnished in the earlier X M L along with information pertaining to the errors listed below.
5. The assessee is advised to use the software utility available on the website www.incometaxindiaefiling.gov.in
6. The above mentioned corrected X M L uploaded in response to this notice, will be presumed to be duly verified and correct and complete in accordance with the provisions of the Act.
7. If the above requirement is not complied within fifteen days of receipt of this notice, the return of income filed by you is liable to be treated as an invalid return.

Thanks for the Reply.

Here my next question would be, that how can Income from Profession can shown u/s 44AD, as this section is for Business income only.

If it is true, then how should I file the Revised or Corrective Return as Nothing has shown on Portal under section "Response to notice u/s 139(9)"

thanks in advance

Regards
Sudeep Kumar
Dear SUDEEP KUMAR.,

Your above said income is not under ADA. it's under AD...
So, you can file your ITR under presumptive taxation (44AD)...
Thanks Raja,

But how should I file the Revised or Corrective Return as Nothing has shown on Portal under section "Response to notice u/s 139(9)"

https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Response_Defective_Return.pdf

Hi i have received Notice U/S 143(1 B) for Section 44ADA in which error show

1.Gross receipt is not mention in profit & loss account 

But I have already mention

2. Profit Show less than 50% of groos receipts as prescribed u/s 44ADA 

But i have shown more than 50% 

Pls. give the solution i have filed reply many times.


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