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."