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Defective Notice for 44AE Income

04 September 2019

I filed the itr for a driver for claim refund of 20000 u/s 44ae. income was 280000 approx. but notice u/s 139(9) received that gross receipts shown in itr is less than 26as receipts.
i don't know where we can show the gross receipts in section 44ae in itr4 sugam???
plz help...

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18 Replies

sandhya (Article assistant) (124 Points)
Replied 04 September 2019

Schedule BP is there in ITR4 there is a column gross receipts other than bank or bank, you have to enter there gross receipts then u should enter net profit next to that accordingly.

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Kapadia Pravin (17254 Points)
Replied 04 September 2019

You re-check ITR4 whether it's properly filled up or not. Under 44AE Gross receipts is a mandatory field and you must have filled up. But the notice is that You have shown Gross receipts lesser than 26AS statement. You recocile difference and file return with Gross receipts as per 26AS.

ANKIT KUMAR (60 Points)
Replied 04 September 2019

sandhya as you said that mention the profit in BP schedule. that schedule for the 44AD income. in the part of 44AE there was only profit field in it.
and parveen I already checked all the details in ITR even matches the gross receipts against which tds claimed in tds column. but there was no any such descrepancies.

i want to know that is it correct to disagree with notice and mention that there was no column for that particular section??

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Kapadia Pravin (17254 Points)
Replied 04 September 2019

Yes it is possible to disagree with notice.
But this mis-match type notice is system generated and hence no error chances by CPC.
please double check what exactly is the reason and act accordingly within a month.

sabyasachi mukherjee (27121 Points)
Replied 04 September 2019

A defective notice is being sent from the income tax authorities in case the assesse is unable to send relevant documents with the help of which he can check the returns of the assesse .
Sec 139(9).

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Kapadia Pravin (17254 Points)
Replied 05 September 2019

@ Ankit
Re-check the ITR4
in 44AAE portion at the end on Left side there is a block for filling Gross Receipts Figure.

ANKIT KUMAR (60 Points)
Replied 05 September 2019

There was no such type of field.
for removing doubt can you send the whatsapp on 9034309523

Kapadia Pravin (17254 Points)
Replied 06 September 2019

Item No E9 in schedule BP
but that's for GST entities.

ANKIT KUMAR (60 Points)
Replied 06 September 2019

exactly... it is for GST.
but what to do for 44AE??

Kapadia Pravin (17254 Points)
Replied 06 September 2019

@ Ankit
As per query the notice says
"Gross Receipts shown in ITR is less than 26AS""
Under which section TDS is deducted ?

And secondly in your response you may explain 26AS Gross Receipts figure !!

Or Notice may be due to system error

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ANKIT KUMAR (60 Points)
Replied 06 September 2019

TDS DEDUCTED U/S 194C FOR CONTRACTORS.
AND GROSS FIGURE IS EXACTLY MATCHED WITH 26AS DETAILS IN TDS SECTION IN RETURN WHERE WE MENTION IT AGAINST TDS DEDUCTED.
GROSS RECEIPTS AMOUNT IS ₹1670235.