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Ash M (E)     22 February 2021

What does error code 202 mean for defective ITR return marked under 139(9)?

Hi,

I've received a defective ITR notice under section 139(9). Error code mentioned is 202.

The reason says "The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed”.

I am unable to make anything out of this reason unfortunately. Is there some field where gross income/receipts need be entered (which was missed somehow while filling) or is it talking about something else?

The probable resolution provided is "If the receipts as per Form 26AS is not offered in the year in which the TDS credit is claimed, then the claim of TDS will be restricted on the basis of proportion of the receipts offered in the return of income to the receipts in Form 26AS, as per Rule 37BA of the IT Rules. The correction of this defect is to be made by filing the corrected return by offering all the receipts as per form 26AS or by claiming the TDS proportionately as above."



 12 Replies

Kapadia Pravin

Kapadia Pravin   22 February 2021

This 202 code means the total receipts shown under all heads of income in ITR is less than the gross receipts coming in your Form 26AS.
Ash M

Ash M (E)     22 February 2021

Hi,

Thanks for reply, really appreciate that.

Post some searching I had found the same regarding the error code on some platforms, however in those cases the reason was pretty much self explanatory that the income reported under ITR is lesser than gross salary reported in 26AS, which isn't the case here actually.

I will re-verify the details submitted in ITR from my end again, but can you please also go through the reason and probable resolution provided on this post and see if it makes sense to you. It looks like something wrong got mentioned somewhere or maybe I entered income in some field in ITR where it wasn't supposed to be added.

Vaneet Kapoor

Vaneet Kapoor   23 February 2021

I also got the same defect in ITR yesterday and its for Error 202. What is the next action we have to do ?

 

The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed.

Manju

Manju (IT professional)     23 February 2021

Hello, I have received the same mail. It is very confusing. What should be the next step?

Prakash

Prakash (Senior Manager)     23 February 2021

Incase if the tax deductor has uploaded the wrong amount in form 26AS and because of that there is mismatch in the income as per 26AS and as per Return (here the amount as per return is correct). What course of action need to be taken.

If we get the form 26AS rectified by the deductor and inform the same to department. Will this suffice? Trust in this case no need to file revised return.

Please advise

Rafi TheDude

Rafi TheDude   26 February 2021

Hi, I got the same mail. Did you rectify this? the last date is March 05.

Praveen Singh

Praveen Singh   28 February 2021

Hi, I got the same email...anybody got it's solution. Please help.
Thanks in advance.

Rafi TheDude

Rafi TheDude   28 February 2021

Did yo change any office between 2019 to 2020?

 

Ankush Dabas

Ankush Dabas   04 March 2021

@ Prakash-- As per my understanding, once you get 26AS rectified. You have to respond to 139(9) with remarks related to correction done on 26AS and no change in overall ITR.

Ankush Dabas

Ankush Dabas   04 March 2021

Hi All,

Check your 26AS it will show total income you received (Company, LIC maturity in some case, Interest on FD etc). Since your F16 will not have income from other sources, when you file the ITR you have to match what you received as per 26AS in your ITR by first matching salary component given by your company under head "Salaries" and then add all other income shown in 26AS under income from other sources.

In a nutshell, your total amount in 26AS should match ITR(Computation of Income and Tax sheet B1/B2/B3) as well.  

PS: This is from my research and response to same error I got. I will let experts comment if something is wrong here.

Prakash

Prakash (Senior Manager)     04 March 2021

@ Ankush - we have got the rectification done by deductor which is appearing in form 26as. We responded to Notice u/s 139(9) to this effect.

Manoj B. Gavali

Manoj B. Gavali (Tax Professional and in Service)     05 March 2021

Originally posted by : Prakash
Incase if the tax deductor has uploaded the wrong amount in form 26AS and because of that there is mismatch in the income as per 26AS and as per Return (here the amount as per return is correct). What course of action need to be taken.

If we get the form 26AS rectified by the deductor and inform the same to department. Will this suffice? Trust in this case no need to file revised return.

Please advise

Question 1 : Incase if the tax deductor has uploaded the wrong amount in form 26AS and because of that there is mismatch in the income as per 26AS and as per Return (here the amount as per return is correct). What course of action need to be taken. :

Answer : (A) You need to ask deductor to revise their TDS return with correct value which will ultimately tallies with figures appearing under ITR. Once this gets corrected, go to income tax e-filing portal > e-filing > rectification > fill in requisite details and click on validate > select "No further Data Correction required. Reprocess the case" under rectification request type.

(B) However due to unavoidable circumstances, if you can't get the TDS return revised by customer, your need to restrict TDS credit upto the amount offered in ITR proportionately and therefore, revise your TDS return either by filing response to defective return u/s 139(9) or a revised return u/s 139(5)

Question 2 : If we get the form 26AS rectified by the deductor and inform the same to department. Will this suffice?

Answer : Once this gets rectified, go to income tax e-filing portal > e-filing > rectification > fill in requisite details and click on validate > select "No further Data Correction required. Reprocess the case" under rectification request type.

Hope this resolves your query.

Regards,

Manoj

 


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