You will not be allowed to upload the return, kindly correct the below errors in order to proceed further.
You will be allowed to upload the return. There is a possible defect present in the return or some of the deduction/claim may not be allowed.
To fix these issues, ensure your Section 10(10AA) exemption does not exceed the reported Leave Encashment salary figure, manually enter "0" for all required fields in Part-A BS regarding your presumptive income, and verify that dividend figures are consistent across Schedule BP and Schedule OS to resolve the discrepancy warning.
The Part-A BS mandatory section is straightforward for 44ADA professionals , you do not need to maintain full accounts to complete it.
For Sl. No 6, here is what each field means as of March 31, 2026:
Sundry Debtors: any professional fees billed but not yet received as of March 31. If all your fees were received, enter 0.
Sundry Creditors: any amounts you owe to vendors or for expenses as of March 31. For most solo professionals this is 0.
Stock-in-Trade: 0 (professionals do not hold inventory).
Cash Balance: this is the combined total of (a) physical cash in hand and (b) balances across ALL bank accounts as of March 31. It is not just physical cash. Add up your bank balances from your March 31 statements plus any physical cash you held.
So if you had Rs 15,000 physical cash and bank balances totaling Rs 4.8 lakh on March 31, enter Rs 4,95,000.
These are approximations and rounded figures are acceptable , the ITR system does not cross-verify Part-A BS entries for presumptive income filers against any third-party data. The requirement exists to give a simplified balance sheet snapshot, not a audited statement.
For a full walkthrough of ITR-3 filing for professionals with 44ADA income, this [freelancer and consultant income tax guide](https://taxgarden.in/blog/freelancer-consultant-income-tax-filing-guide-india-ay-2026-27) covers Schedule BS and other common trouble spots.
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