How to ans 139(9) notice change itr1 to itr2 or

To get refund of TDS deducted compulsory land acquisition.I
filed itr1
Exempt income
Any other. compulsory ₹384584
land acquisition excepted

Now get Notice u/s139(9)
Error code
2 Rule37BA u/s199
Problem resolution
gross receipts/income,on which tax has been deducted,are to be entered in the schedule under the respective heads of income,as they are assessable in the year in which the credit for the TDS is being claimed