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#E file time to receive refund password
#E file time to receive refund professional

But while filing his ITR for FY 2018-19, he forgot to fill details in Balance Sheet. And he is not eligible to opt for presumptive taxation scheme u/s 44AD. In this case, his income falls under the head Business & Profession. And he earns commission income from different companies during FY 2018-19. ExampleĪman is a general commission agent. You can check the Schedule P&L and Schedule Balance Sheet in filed ITR to know the defect.

#E file time to receive refund professional

Business & Professional Income is added in P&L but the Balance Sheet is partially filled.

Income of Business & Profession is added in P&L but Balance Sheet is not filed,.

Business & Professional Income is added without details in P&L and Balance Sheet,.

Following are the common reasons for defect: IT Department issues notice u/s 139(9) if return filed with P&L and Balance Sheet details and assessee files return is without it.

An individual is not eligible to opt for presumptive taxation scheme u/s 44AD, 44ADA and 44AE.

Business & Profession income is earned and,.

Individuals should maintain P&L and Balance Sheet under the following two conditions: Return filed without P&L and Balance Sheet In this case, he would receive defective return notice for return filed with tax dues. While filing ITR-4 for FY 2018-19, he offered all his incomes but forgot to make payment of self-assessment tax before filing ITR. His employer deducted his TDS on salary, However, no TDS was deducted on his freelancing income.

Let’s take an example: Vijay is a salaried individual with freelancing income. You can know the defect from ITR and Form 26AS. Income and TDS are added in return but filed without payment of penalty interest.The Income added in return but filed without self-assessment tax payment challan details,.Income is added in return but filed without TDS details,.Income added in return but filed without payment of tax dues,.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. Income from Business and Profession Note – Enter value from E8 of Sch BP 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.

#E file time to receive refund password

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”.

The sender of these email is usually CPC i.e.

The system auto-generates the notice u/s 139(9) and communicates to the assessee on the email entered while filing the income tax return.

View Plan Defective Return Notice u/s 139(9) Notice u/s 139(9) How will I receive notice u/s 139(9)? Communication on Email