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Defective return u/s 139(9)

Monika (Student) (50 Points)

10 January 2017

Can any one please explain how to rectify a return U/S 139(9), it is due to not filling of B/S & P&L Acc, while filing the return (ITR 4), the assesse is also not maintaining books of accounts,

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8 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178169 Points)
Replied 10 January 2017

Whether the assessee is liable to maintain books u/s 44AA?

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mukundasy (manager) (97 Points)
Replied 10 January 2017

Even I had the same question. one of my friend who is into medical profession. he works under a contractual basis and draws a salary of 6 lakhs for the year. he is not directly carrying any business on his own

Monika (Student) (50 Points)
Replied 10 January 2017

NO, THERE ARE NOT LIABLE TO MAINTAIN BOOKS OF ACC. THERE INCOME FROM PROFESSION IS ALSO LESS THAN 10 LAKHS..

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178169 Points)
Replied 10 January 2017

In that case, fill only NO ACCOUNT CASE details like last four figures (6a -6b- 6c& 6d) of Banace sheet of ITR 4 along with sr. no. 53 of P&L acc of the ITR. Generate XML.file and upload u/s. 139(9).

Don't forget to click No under

(a)

Are you liable to maintain accounts as per section 44AA?