TDS u/s.194C returns filed in ITR-1

There are few assessees who get monthly payment as salary but treated as contractual payment and tax is deducted u/s.192C. Now, ideally and technically these assessees should file ITR-3 but have been filing ITR-1 for years without any notice or query from the department till date. Can somebody, please, explain this?

Replies (1)
  • Why no notice yet? Due to automated CPC processing matching TDS credits with Form 26AS without manual verification.

  • Risk: Absence of a notice to date does not make it legally correct; filing ITR-1 for contractual income is technically incorrect and should ideally be reported under ITR-3.

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