Error description and probable resolutions of itr

S. NO.

ERROR DESCRIPTION

PROBABLE RESOLUTION

1

Name Mismatch-Name as provided in the ITR does not match with the name in the PAN database against the same PAN or the PAN mentioned in the ITR is not valid.

In case, the name has been changed, kindly sent the latest copy of the PAN card and Name Change Certificate, such as that issued by Registrar of Companies (in case of a Company) along with the attached response sheet duly completed. If there has been an error in mentioning the pan while filling the income tax return, then file a fresh return with the correct PAN.

2

PAN Mismatch

The 4^th character of the PAN does not match with the status of the assessee. The assessee is required to correct his status and file a revised return.

3

Point 1 of part A-P&L”Sales/Gross receipts of business or profession” is grater then 60 lakes and AUDIT INFORMATION not completely filled .

Filled the all information and file a revised return.

4

ITR 4S has filled but presumptive income u/s 44 AE is less than Rs. 5000 pm. per vehicle in case of heavy vehicle or less than  4500 pm. per vehicle in case of other vehicle. ITR 4S has been filled but code mentioned under nature of business is 601 or 602 or 603 or 604.  

ITR 4S cannot be filled if presumptive income is less then as mentioned in Section 44AE. ITR 4S is not applicable for professionals. Professional assessee have to file ITR4. Nature of Business code 601,602,603 and 604 are for professionals.

5

Tax Deducted as per schedule TDS 1 is greater than GTI (Gross Total Income).

The amount of tax deduction at source (TDS) on salary should be less than GTI. The salary income in schedule TDS 1 should be as provided in Form 16.

6

Tax Deducted as per schedule TDS 2 is greater than GTI (Gross Total Income).

The amount of tax deduction at source (TDS) on other income should be less than GTI.

7

Tax computed but GTI (Gross Total Income) is nil or 0.

There can be no tax when GTI is nil. Please provide Income details.

8

Depreciation claimed in point 42 of part A- P&L but schedule DPM/DOA not filled.

Depreciation details needs to be filled in Schedule DPM if any depreciation is claimed as part A- P&L.

9

Deduction claimed under chapter VI A under section 80IA, 80IB, 80IC and 80G but the relevant Schedule not filled.

Schedule under the section 80IA, 80IB, 80IC and 80G needs to be filled if any or all of these are claimed under chapter VIA.

10

Part A P&L or Part A BS not filled but point 1 of part A P&L is filled.

When there is Sales/Gross receipts, an assessee has to fill up part A P&L and part A BS.

11

Brought Forward Loss has been claimed at point 9 of part B TI but schedule CFL (Carried Forward Loss) has not been filled.

Schedule CFL should be filled with losses of pervious year if loss is brought forward and claimed in the current year in point 9 in part B TI.

12

No Income details or tax computation has been provided in ITR but details regarding taxes paid have been provided.

Income details and tax computation needs to be provided when ever tax has been paid.

13

Corporate Assessee has filled ITR 6 but AUDIT INFORMATION incomplete.

Audit is compulsory for corporate Assessee u/s 44AB. please fill in the AUDIT INFORMATION completely.

14

In AUDIT INFORMATION 44AB Flag is Y but part A P&L and or part A BS not filled.

Part A P&L and or part A BS needs to be filled when the assessee is to be audited under section 44AB.

15

Part A P&L and or part A BS not filled but entire tax is claimed refund which is more than Rs. 25000.

When there is no income, tax cannot be deducted or paid. It is mandatory to give details of income on which TDS has been deducted or advance tax paid.

16

The assessee has not filled part A P&L or Balance Sheet or both and gross receipts as per no accounts case enters positive value in schedule BP serial no1.

If the assessee has filed ITR 4 or 5 or 6 and is required to be audited u/s 44AB he must fill part A P&L, Part A BS completely as well as schedule BP.

17

Invalid PAN.

The PAN provided by the assessee in return does not exist in PAN database. Please quote the correct PAN and file a revised return.

18

Gender Mismatch- The Gender provided in the return does not match with that appearing in the database.

If there is a gender mismatch the assessee is required to make the correction in PAN database through the following link – https://tin.tin.nsdl.com/pan/changerequest .html. Once corrected the assessee needs to communicate to CPC for processing his/her return.