Notice u/s 143(1)(a)

G RAKESH (Article Assistant) (74 Points)

09 August 2018  

Dear Sir/Madam,

              One of our client audited u/s 44AB and filed return on before due date in form ITR-3(Professional Income-Doctor) for the FY 16-17 ,claimed TDS as per Form 26AS and getting some refund. After filing of our Client IT return, One Party of our client filed TDS return and amount paid showed as Salary u/s 192 ( Rs. 6 lakhs ) instead of Professional Fees ( 194J)( that income included in Gross Receipts in which return we have already filed  ) , after that We got notice u/s 143(1)(a) on 02/05/18 stating that income mismatch of salary and Form 26AS.Unfortunately we unable to  submit that within due date.

            Now Revise return due date ( 31st March'18)  has been expired .

           Can we change the income from salary to income from business  by filing a rectification request u/s 254, or is  there any other way out for this issue. Please inform.

            Thanks in Advance.