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Notice u/s 139(9)

manoj (student) (5205 Points)

11 October 2016

one of my freind fill return filled i.e. ITR-4 . He has commission income from insurance plus other income so he have filed income without books of accounts and didnt fill balance sheet and p/l in ITR . Now he got notice 139(9) for defective return plz help

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5 Replies

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 11 October 2016

data furnished in return may have not filled properly, he can make compliance within 15 days

manoj (student) (5205 Points)
Replied 11 October 2016

ya but he didnt tick balance sheet & P/L so why notice u/s 139(9)

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 11 October 2016

there are many reasons, viz wrong calculation, wrong TDS information, wrong selection of income head

specific reason is mentioned in notice,

Studentsca (CA Practice ) (3577 Points)
Replied 11 October 2016

That is because if you file ITR-4 you have earned Income under the head Income from Business & Profession.

This means you ought to have a P&L and Balance sheet if you are liable to maintain books of accounts u/s 44AA or if you are not covered u/s 44AA then basic details like Gross Recipts are reqired.

Since your friend has neither filed complete details nor basic details he got a notice.

You are supposed to rectify the return within 15 days of receipt of the notice failing which return shall deemed to have been not filed.