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.
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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(Republished with Amendments by Team Taxguru)
income details for the selected business code u/s 44AD should be entered
LIMIT OF 60LACS REVISED TO 200 LACS ERROR CODE 27 PLEASE CORRECT IT
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.
SIR WHAT DOES ERROR CODE 999 MEANS IN A DEFECTIVE RETURN??? PLEASE REPLY AS SOON AS POSSIBLE.
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
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……………..
bhagwat.sahu@yahoo.in
WHAT IS THE CODE OF ERROR CODE 86
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.
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.
What is error code 999
what about error code 2 FOr this what i have to do ?Could anyone assist on this?
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.