Income tax
This query is : Resolved
22 October 2015
I HAVE RECVD NOTICE U/S 139(9) DEFECTIVE RETURN FOR AY 2015-16 ERROR CODE 2-NO RECIEPT OR INCOME HAS BEEN OFFERED IN ANY HEADS OF INCOME FOR THE TDS/TCS CLAIMED IN THE RETURN
1-TDS DEDUCTED U/S 194C I HAVE SHOWED IN 16A DECUCTOR DETAILS
2- I HAVE SELCTED BUSINESS CODE 0505 OTHER CONTRACTOR
3- I HAVE SELECTED LIABLE TO MAINTAIN BOOKS OF ACCOUNTS U/S 44AA AND FILLED PROFIT AND LOSS AC BUT PROFIT IS NIL AFTER DISTRIBUTION OF REMUNERATION AND INT ON CAPITAL TO PARTNERS GROSS RECIEPTS ALSO INCLUDED ON WHICH TDS IS NOT DEDCUTED
4- I HAVE UPLOADED ITR 5 IN JAVA UTILITY I HAVE FILL 16A TDS DEDCUTOR DETAILS BUT WHEN I DOWNLOADED ITR FORM 5 IN PDF ITS SHOWN TDS DETAILS IN FORM 16 DECDUCTOR DETAILS BUT THERE IS NO COLUMN OF FORM 16 DEDUCTOR DETAILS IN ITR 5 JAVA UTILITY ONLY 16 A DEDCUTOR DETAILS WHETHER DUE TO THIS DEFECTIVE RETURN IS CONSIDERED OR NOT IF YES THEN THIS MISTAKE IS NOT FORM MY SIDE ITS SYSTEM MISTAKE
PL HELP IN ABOVE MATTER AS I HAVE TO SUBMIT WITHIN 15 DAYS OTHERWISE MY RETURN WILL BE INVALID
1-TDS DEDUCTED U/S 194C I HAVE SHOWED IN 16A DECUCTOR DETAILS
2- I HAVE SELCTED BUSINESS CODE 0505 OTHER CONTRACTOR
3- I HAVE SELECTED LIABLE TO MAINTAIN BOOKS OF ACCOUNTS U/S 44AA AND FILLED PROFIT AND LOSS AC BUT PROFIT IS NIL AFTER DISTRIBUTION OF REMUNERATION AND INT ON CAPITAL TO PARTNERS GROSS RECIEPTS ALSO INCLUDED ON WHICH TDS IS NOT DEDCUTED
4- I HAVE UPLOADED ITR 5 IN JAVA UTILITY I HAVE FILL 16A TDS DEDCUTOR DETAILS BUT WHEN I DOWNLOADED ITR FORM 5 IN PDF ITS SHOWN TDS DETAILS IN FORM 16 DECDUCTOR DETAILS BUT THERE IS NO COLUMN OF FORM 16 DEDUCTOR DETAILS IN ITR 5 JAVA UTILITY ONLY 16 A DEDCUTOR DETAILS WHETHER DUE TO THIS DEFECTIVE RETURN IS CONSIDERED OR NOT IF YES THEN THIS MISTAKE IS NOT FORM MY SIDE ITS SYSTEM MISTAKE
PL HELP IN ABOVE MATTER AS I HAVE TO SUBMIT WITHIN 15 DAYS OTHERWISE MY RETURN WILL BE INVALID
23 October 2015
Form 16 details is for employer Employee & Form 16A details are for others.
You must enter details in Form 16A section
You must enter details in Form 16A section
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23 October 2015
sir thier is no form 16 section in itr 5 java utility for ay 2015-16 i have fill 16 a section only but when i download itr 5 in pdf its show in form 16 deductor section so i think becoz this tecnical error defective notice is issued pl clarify and if no then sir how to solve defective return for the error shown pl reply
31 July 2024
To address the notice you received under Section 139(9) for a defective return for AY 2015-16 with the specific error code 2 ("No receipt or income has been offered in any heads of income for the TDS/TCS claimed in the return"), you need to take the following steps:
### Understanding the Defect
The notice indicates that there is a mismatch between the TDS claimed and the income reported in your return. Specifically, the tax department is not seeing the corresponding income for which the TDS was deducted.
### Steps to Correct the Defective Return
1. **Login to the Income Tax E-filing Portal:**
- Go to [Income Tax E-filing Portal](https://www.incometaxindiaefiling.gov.in/)
- Login using your credentials.
2. **Navigate to the Defective Return Notice:**
- Go to the 'Worklist' section.
- Click on 'For Your Action'.
- Find the notice under Section 139(9).
3. **Download the Java Utility:**
- Make sure you are using the correct Java utility for AY 2015-16. Download the latest version if available.
4. **Correct the Defect:**
- Open the Java utility.
- Go to the section where you fill in the TDS details.
- Ensure that you have correctly filled out the TDS details under Form 16A (for TDS deducted under section 194C).
- Check that the income corresponding to the TDS claimed is reported under the appropriate head of income.
5. **Filing Nil Profit:**
- Since you mentioned that the profit is nil after distribution of remuneration and interest to partners, ensure that the gross receipts from the business are correctly reported in the Profit and Loss Account section of the ITR.
- Even if the profit is nil, the gross receipts should be reported.
6. **Revalidate the Return:**
- Once you have ensured all details are correctly filled in, revalidate and generate the XML file.
7. **Upload the Corrected Return:**
- Upload the corrected XML file through the Income Tax E-filing Portal.
- Select 'In response to notice u/s 139(9)' as the reason for filing.
### Addressing the Technical Issue
Since you believe there might be a technical issue with the Java utility showing TDS details under Form 16 instead of Form 16A, you should:
- **Ensure Proper Utility Usage:** Double-check that you are using the latest version of the Java utility for AY 2015-16.
- **Verify Data Entry:** Verify that all entries are correct in the utility before generating the XML file.
- **Contact Support:** If the issue persists, contact the Income Tax E-filing support team for technical assistance. Explain the problem you are facing with the utility and the incorrect display of TDS details.
### Submission
- **Submit Response:** Once the corrected return is uploaded, submit the response to the defective return notice on the e-filing portal.
- **Acknowledgment:** Ensure you receive an acknowledgment for the submission.
### Additional Help
- **Consult a Professional:** If you face difficulties in correcting the return, it may be advisable to consult a tax professional or CA who can assist you with this process.
### Important Points
- **Timeliness:** Ensure that you complete this process within the 15-day period mentioned in the notice to avoid your return being treated as invalid.
- **Accurate Reporting:** Double-check all entries for accuracy before submitting the revised return.
By following these steps, you should be able to rectify the defective return and address the notice issued under Section 139(9).
### Understanding the Defect
The notice indicates that there is a mismatch between the TDS claimed and the income reported in your return. Specifically, the tax department is not seeing the corresponding income for which the TDS was deducted.
### Steps to Correct the Defective Return
1. **Login to the Income Tax E-filing Portal:**
- Go to [Income Tax E-filing Portal](https://www.incometaxindiaefiling.gov.in/)
- Login using your credentials.
2. **Navigate to the Defective Return Notice:**
- Go to the 'Worklist' section.
- Click on 'For Your Action'.
- Find the notice under Section 139(9).
3. **Download the Java Utility:**
- Make sure you are using the correct Java utility for AY 2015-16. Download the latest version if available.
4. **Correct the Defect:**
- Open the Java utility.
- Go to the section where you fill in the TDS details.
- Ensure that you have correctly filled out the TDS details under Form 16A (for TDS deducted under section 194C).
- Check that the income corresponding to the TDS claimed is reported under the appropriate head of income.
5. **Filing Nil Profit:**
- Since you mentioned that the profit is nil after distribution of remuneration and interest to partners, ensure that the gross receipts from the business are correctly reported in the Profit and Loss Account section of the ITR.
- Even if the profit is nil, the gross receipts should be reported.
6. **Revalidate the Return:**
- Once you have ensured all details are correctly filled in, revalidate and generate the XML file.
7. **Upload the Corrected Return:**
- Upload the corrected XML file through the Income Tax E-filing Portal.
- Select 'In response to notice u/s 139(9)' as the reason for filing.
### Addressing the Technical Issue
Since you believe there might be a technical issue with the Java utility showing TDS details under Form 16 instead of Form 16A, you should:
- **Ensure Proper Utility Usage:** Double-check that you are using the latest version of the Java utility for AY 2015-16.
- **Verify Data Entry:** Verify that all entries are correct in the utility before generating the XML file.
- **Contact Support:** If the issue persists, contact the Income Tax E-filing support team for technical assistance. Explain the problem you are facing with the utility and the incorrect display of TDS details.
### Submission
- **Submit Response:** Once the corrected return is uploaded, submit the response to the defective return notice on the e-filing portal.
- **Acknowledgment:** Ensure you receive an acknowledgment for the submission.
### Additional Help
- **Consult a Professional:** If you face difficulties in correcting the return, it may be advisable to consult a tax professional or CA who can assist you with this process.
### Important Points
- **Timeliness:** Ensure that you complete this process within the 15-day period mentioned in the notice to avoid your return being treated as invalid.
- **Accurate Reporting:** Double-check all entries for accuracy before submitting the revised return.
By following these steps, you should be able to rectify the defective return and address the notice issued under Section 139(9).
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