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Help for reply and process to defect notice us 139(9)

13 February 2018

Hi,

I am Prashant I have filed one income tax return of my client who has Salary income for first 10 months and insurance commission income for period of next 2 months in AY 2017-18. us 44 AD and itr 4. Now I have received notice us 139(9) that 44 AD is not applicable to person who has insurance income . Now what should I do?

Please Help

Prashant Rasal

mob no 9921939820

Email id prashantrasal999 @ gmail.com

I am attaching screen shot of notice

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3 Replies

Miss Mansi Bhojani (Practicing Chartered Accountant) (1736 Points)
Replied 13 February 2018

As per section 139(9) the return is treated as defective so you have to submit another return within 15 days from the intimation of notice . You can ask your income tax jurisdictional officer for extension in case needed and approved by him. You can take as salary income for first 10 mths and commission income is secondary source and salary is the main source then commission income can be taken as income from other sources and dn file the return.
When you will login to your income tax account there is separate option to file reply of 139(9) return ie correction of defective return and do not forget to mention your cpc communication reference number and your date of notice.

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prashant rasal (52 Points)
Replied 13 February 2018

Thanks for your reply .I have recieved this notice today and when I tried to response this notice it is desplaying there is no records. I think it is not updated on Income tax site. I will try tommorow and will file return same as you mentioned in your reply.

Thank you for your early response.