1. Error Code 1: Tax computed but GTI(Gross Total Income) is nil or 0?

Description: No tax can be computed without providing the details of income. The Assessee should maintain consistency in providing details of income and tax computation in the return of income in the new xml which will be filed in response to this communication.

2. Error Code 3:“Part A, P and L and/or Part A BS (Balance Sheet) have not been filled”

Description:

  • In case, if there are only pre-operative expenses, even then those expenses should be entered in P&L account. Then, assessee is also required to add back such expenses in serial no. 22 of schedule BP (i.e. “Any other item or items of addition under section 28 to 44AD”) in the new xml which will be filed in response to this communication.
  • Please ensure that Profit & Loss and Balance Sheet to be filled in case of both Indian and Foreign Company.

Technical Error

3. Error Code 8:”The Assessee has filed ITR-4S. Even though the total presumptive income u/s 44AD is less than 8% of Gross turnover/Gross receipt”

Description:ITR 4S has been filed but total presumptive income u/s 44AD is less than 8% of Gross Turnover or Gross Receipts. In these cases, ITR-4 should be used for filing the return.

4. Error Code 14:“Assessee is entering negative amount in gross profit or net profit at Serial number 51b and /or 51d. of Part B of Profit & Loss Account”

Description:

  • In case where regular books of accounts are not to be maintained, assessee can furnish the data in serial number 51 of Part B of Profit & Loss Account (“No Account Case”). However, all the rows i.e 51a to 51d needs to be filled in.
  • If negative amount derived in Net profit at Serial number 51 d, assessee has get his books audited.

5. Error Code 19:”Where domestic Flag is NULL”

Description:A company Assessee has to mention whether it is a domestic or non-domestic company in the return of income in the new xml which will be filed in response to this communication.

6. Error Code 27: Assessee is claiming income U/S 44AD at 8% of the Gross Receipts which exceeds the limit as prescribed under section 44AD

Description:For assesses claiming income chargeable under section 44AD the total gross receipts should be less than Rs. 200 lakhs. Assessee has to provide correct information about gross receipt and presumptive income U/s 44AD Assessee is required to fill relevant ITR form in the new xml which will be filed in response to this communication.

7. Error Code 28:“Assessee mentioning gross receipt or income U/S 44AD more than 2 Crore in ITR 4”

Description: Assessee having Gross Receipt or presumptive income U/S 44AD more than 2 crore cannot file ITR 4. Kindly file relevant ITR with the new xml which will be filed in response to this communication.

8. Error Code 38:“Tax determined as payable in the return of income filed has not been paid”

Description:Pay the taxes and fill the details of the pre-paid taxes in schedule IT, TDS, TCS as applicable.

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Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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14 Comments

  1. ERIC JAYESHKUMAR KAPADIA says:

    Sir I had a return of income of my client who is a professional (a doctor) who had received Rs. 84 lacs as partners’ remuneration and Rs. 25,000/- as professional fees (in individual capacity) which as offered to tax u/s. 44ADA (@ 100%). The return has been declared invalid and probable solution is shown to get the accounts audited. I feel that there is no need to get the accounts audited. please share the mode of action so as to settle this matter. Thanks in advance.

  2. ARTATRAN DASH says:

    i have filled ITR-4 for assessment year 2016-17 which is defective under Error code 2 .I am a commission agent and I have filled ITR-4 correctly and have claimed refund

  3. akash says:

    i received a notice under section 139(9) ref section 143 1B
    Against ITR 4S Where I file Income from Business & there is tax refund so how can i deal with it,
    ITR Filled for the A.S year 2016-2017 ON 14may2017

    error code 1. GTI and all the heads of income is entered nil or 0 tax liabilty……………..

    1. Alok says:

      Same notice i also received but no defect exist as per error code mention ..no reply option is enable in efilling please contact me at 8447529744

  4. VANAJA CHANDRASEKAR says:

    some of return filed by me (ITR V) CPC raised error code 810. I tried to rectify it, but i don’t know how to rectify it. please help me.

  5. mukesh says:

    In some of return filled by me(ITR-4) CPC raised error code 810 and 811, I tried to remove it couple of time but CPC raised it again,I need help to remove it.

    1. B NAGASUDHA says:

      what about error code 2

      TDS/TCS credit can be claimed only for income/ receipt which is offered to tax during the relevant AY.

  6. CA.Yeshwant Mehta says:

    We are getting every time CPC notice under 139(9) as Error 3 defects asking to completely fill Part-A P&L and B/S sch. Our client is a foreign company not having permanent establishment in India, therefor does not maintain books of accounts and there is no profit & loss and balance sheet available. They are only getting technical fees from Indian company on which 10% TDS is deducted as per DTAA treaty. How can we reply and comply the CPC requirement against 139(9) notice.

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