This is a sub-list of activity codes from the Income Tax website. Clearly, there has been an attempt to list out specified professions (falling u/s 44AA):

0601 Professionals [Chartered Accountants, Auditors, etc.] 0602 Professionals [Fashion designers] 0603 Professionals [Legal professionals] 0604 Professionals [Medical professionals] 0605 Professionals [Nursing Homes] 0606 Professionals [Specialty hospitals] 0607 Professionals [Others]

0701 Service Sector [Advertisement agencies] 0702 Service Sector [Beauty Parlours] 0703 Service Sector [Consultancy services] 0704 Service Sector [Courier Agencies] 0705 Service Sector [Computer training/educational and coaching institutes] 0706 Service Sector [Forex Dealers] 0707 Service Sector [Hospitality services] 0708 Service Sector [Hotels] 0709 Service Sector [IT. enabled services, BPO service providers] 0710 Service Sector [Security agencies] 0711 Service Sector [Software development agencies] 0712 Service Sector [Transporters] 0713 Service Sector [Travel agents, tour operators] 0714 Service Sector [Others]

Full list : https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/List_Of_Useful_Codes.pdf?0.1419578540147739

I wish to change the following information to my return in response to defective return notice.

1. Maintaining books of accounts u/s 44AA - No (Earlier I had mentioned Yes)

2. Filling up Balance Sheet details for no books case - (Earlier I had not mentioned anything)

3. Changing NOB - 505 - Contractor Others (Earlier it was 706) My income is from business and not profession and hence 44AD is applicable for me. 

Should I file a rectified return or a revised return? There would not be any change in my income or tax liability owning to the above changes. However, the defective return notice mentions that any change other than those specified in the table below may lead to the return being invalid. 

Incase I wish to file a revised return, what would be the procedure? Should I simply ignore the defective return notice and file a revised return or should I respond to the defective return notice? If I respond to the defective return notice then how can I file a revised return and not a rectified return because revised return will be filed under section 139(5) and response to defective notice return is to be filed under section 139(9)

Please help. The date is to submit the response is nearing.

" Should I file a rectified return or a revised return? There would not be any change in my income or tax liability owning to the above changes."

In your case there is no change in data as such, but business code........... so, filing rectified return under section 139(9) would be proper.

" Incase I wish to file a revised return, what would be the procedure?"

You can file revised return additionally, if you wish; but revised return generally re-places original one, and only revised return is considered.

Today received one more Defective Notice with a code 82,  "Taxpayer has to efile the audit report, specified under section44AB"

Though the Audit Report is filed and the assessee has also accepted it before due date.

Dear Sirs,

Kindly Suggest, I cannot find any defects (as per my knowledge) as the error in the notice specifies (error 180), i.e  have mentioned Gross Receipts in No Account Case and the profit declared u/s 44AD is more than 8%, therefore no accounts or audit required. And as such there seems no error in Nature of business too. Should I Disagree with the defect as response to the said notice or it will still be better to file rectified return with same data??

What will be the consequences in case deptt. do not accept my response??

@ Rakesh.......

Yes, accepted that there is crux in the system and unless represented by ICAI, the problem may not pass through.

But being a sufferer and aiming to pass through, I would suggest to revalidate the data with latest utility downloaded from the departmental site....... check properly the NOB code....... its applicability with proper section.......... and resubmit under 139(9).

Good Luck.....

I filed my response, as suggested by most. Dowloaded latest utility (Version PR9) Java Version, loaded the original XML, cleared the minor errors (e.g mandatory country code in House propetry, section 115 in General, Type of Medical Insurance under 80D) thrown up when I tried to save the file, changed the NOB to 607-Other, entered the original acknowledgement number, notice number,  and date, and saved the file. MAKE SURE THAT WHEN YOU ARE READY TO UPLOAD THE XML, DO "RECALCULATE" ONCE, AND THEN SAVE THE FILE. IF YOU DO NOT FOLLOW THIS, YOU CAN GET AN ERROR "P&L NET PROFIT DOES NOT MATCH SCHEDULE BP" WHEN YOU TRY TO UPLOAD THE NEW XML. THIS IS BECAUSE OF POOR SOFTWARE/BUG OF THE JAVA UTILITY.

Request others to continue posting on this topic, specially after the rectified return get processed successfully/unsuccessfully.My latest return status is now "itr filed".

Thank you.

My rectified return has been processed today, without any further problems. Received the assessment order u/s 143, confirming the refund amount, as claimed in my return.

Good luck to all others, too.

Received an email from campaign @ cpc.gov.in that the defective notice was issued inadvertently.

I have already filed the response by making certain changes and filed a rectified return. Now I am unable to withdraw the response also as there is no such option. We are allowed to withdraw response within 3 days of submitting and it has only been 2 days.

Any suggestions? Will CPC ignore the newly filed return and process the original return since this notice was issued inadvertently??

Hope This information is useful for you..  I have received following Mail from IT Department for the Same problem faced by you...

Please refer the defective notice u/s 139(9) issued vide communication reference no. CPC/1718/G5/1728261674 dated 26-OCT-2017. The said notice was issued inadvertently. Please ignore the defective notice.

We regret the inconvenience caused in this regard.




Deputy Commissioner of Income Tax, CPC

haha...

Good that CPC agreed to its mistake and tried to correct it...
i think this had happened last year too but to very few assessee...

after giving so much time for this issue... and filing new X M L file just to avoid any future notice... now i hope the rectified file will not be condisered and original file will be proceeded...

thanks everyone for your valuable time and feedback for this issue.

I had DISAGREED with the notice. Today I too received withdrawal of notice, sent inadvertantly by IT dept !!

Two days back received withdrawal of defective notice and today received 143(1) for the two client...  so expecting to receive 143(1) for all withdrawal cases.. unless any other defective issue comes...
good that i had not replied to the defective notice...