Find
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.
ITR
Defective notice for TDS claimed without matching income
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Provisions
Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025); Form 26AS (now Form 168) and AIS
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.
Close
- Download Form 26AS and AIS for that year.
- List each TDS entry and the income it relates to.
- Show the gross income under the right head in the corrected return.
- Pay any tax that now becomes due and upload the corrected return.
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