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I have received a Defective notice u/s 139(9) for filing ITR1

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Soumo Bakshi

23 Points Posted on 22 July 2024

I have received a Defective notice u/s 139(9) after i submitted my returns using ITR-1 with the below message,

You have filed your income-tax return in form ITR-1. As per TDS details in your Form 26AS, taxes have been deducted under sections 194IA/194IC/194M/194S/194C/194B/194BB/194BA, etc. of the Income-tax Act, 1961. These sections are reflected as (4IA/4IC/94M/94S/94C/94B/4BB/4BA) in Form 26AS. These sections imply heads of income for which form no. ITR-1 is not the appropriate form. Thus, the required schedules for reporting incomes pertaining to said TDS sections are not present in your return of income filed in form no. ITR-1.

My Income for the assessment year was under the Sections 194C, 192 and 194K. And I had a TDS of INR.21k for a Car Purchase. If its not ITR-1 which form to be used ?

Thanks much in anticipation

Replies (4)

Quick Summary

If you've received a defective notice under section 139(9) for filing your Income Tax Return (ITR) using ITR-1, it's likely because your Form 26AS shows TDS deductions under specific sections (like 194IA, 194C, etc.) that are not compatible with ITR-1. These sections indicate income types that require a different tax form. The recommended solution is to file a revised return using ITR-3, which accommodates these income heads. Ensure you respond to the defective notice as per the Income Tax Act guidelines.