Answer

1. F

   Facts

   If you claim credit for TDS but do not show the income on which it was deducted, CPC can treat the return as defective. The fix is to show the full gross income behind that TDS in the corrected return.

2. P

   Provisions and law

   • Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025)The Assessing Officer can treat a return as defective, give 15 days (or more on request) to fix it, and treat it as invalid if not fixed.
   • Form 26AS (now Form 168) and AISShows TDS reported against your PAN with the income amount for each deductor.
3. A

   Analysis

   Say a client paid you ₹2,00,000 and deducted ₹20,000 TDS, and your return claimed the ₹20,000 but showed no fees. The corrected return should show the ₹2,00,000 as professional income, either under presumptive Sec 44ADA in ITR-4 if eligible or under ITR-3, along with your expenses. Your refund may shrink or turn into tax payable, which you must pay before uploading. Match every TDS line in Form 26AS with an income line before you respond.

4. C

   Conclusion

   1. 1Download Form 26AS and AIS for that year.
   2. 2List each TDS entry and the income it relates to.
   3. 3Show the gross income under the right head in the corrected return.
   4. 4Pay any tax that now becomes due and upload the corrected return.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.