2/14/2024 0 Comments Itr offline utility![]() Following are the common reasons for tax dues: Profits in lieu of salary as per section 17(3)ĭefective return notice u/s 139(9) is issued when there is a discrepancy between total taxes paid as per Form 26AS and total taxes payable in filed ITR. ITR filed with Salary Income Part B Gross Total Income Here he would receive defective return notice with a mismatch in TDS and Income Details. However, he reported the income under the head Salary. Freelancing income is considered as Professional Income and TDS is deducted u/s 194J of TDS. ExampleĪjay earned income from freelancing during FY 2018-19. To know the exact defect look at the TDS Section mentioned in your Form 26AS and Income Details in ITR. As per Form 26AS but income is not shown in filed ITR.194A but Income is not taxed under Income From Other Source,.194H but Income is not taxed as business and professional income,. ![]() ![]() 194J but income is not taxed as business and professional income,.192 but Income is not taxed as salary income,.Following are the common reasons for mismatch notice if TDS is deducted under section: What are the reasons for defective return notice u/s 139(9)?Ĭommon reasons for defective return notice are as follows: Mismatch in TDS and Income Detailsĭefective Return notice u/s 139(9) is issued when there is a discrepancy between Income details filed in ITR & TDS deducted as per Form 26AS. The password to open is PAN in lower case and the date of birth in DDMMYYYY format. The PAN and AY (Assessment Year) would be different in each case. The subject of the email is “Communication u/s 139(9) for PAN AWZXXXXXXK for the A.Y.2019-20”. ![]()
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