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Defective Return_fy-23-24

This query is : Resolved 

09 August 2024 Sir/Madam

following notice received by email.
Assessee has salary income, Arrears salary received for the fy-2022-23 & 23-24 and form 16 is received salary including arrears salary of fy-2022-23 and form 10E is not issued by employer-

Please guide me

rror Description
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.

Probable Resolution
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.


16 August 2024 Sir/Madam

Can we submit revised return again response to notice u/s 139(9)???

16 August 2024 Revised return can be filed u/s. 139(5) IT act, but only after reply to the defective notice u/s. 139(9) IT act.


16 August 2024 Sir

Thanks,
Sir JSon file uploaded again response under 139 (9). Is it required to e verification??

16 August 2024 Not required if it is uploaded under e-proceeding after login.

17 August 2024 Sir

Can we file revised return us 139(5) before proceeding us 139(9)?? due to some exemption not considered??

17 August 2024 Once you have filed reply u/s. 139(9), you can file revised return; no issue.



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