Dear Experts, I have filed income tax for my brother as he is working as a consultant architect under 44ADA and after more than 2 months i got communication from CPC u/s 139(9) that it is defective. Error code is 89- The provisions of Section 44ADA not applicable to the taxpayer. The nature of business code in Sch NOB is not a profession, and the income disclosed under Section 44ADA income is more than zero. Hence the provisions of Section 44ADA is not applicable to the taxpayer. Probable resolution given is : The provisions of Section 44ADA is applicable only to Professionals with nature of business codes of 601 to 607.Taxpayer is requested to furnish correct Return Form type,i.e.ITR- 3 or ITR- 5 as applicable. If the Income has been disclosed under incorrect Section, the correct Section of the Schedule BP may be filled. If the Nature of Business code entered in the Return filed is not correct, the correct nature of business Code may be entered in the Sch NOB and the Corrected Return may be filed. Kindly advise urgenty my next course of action. Regards, Anant
Hii Anant
you might be select wrong business code while filling ITR,please use code 0607 professional others and re submit ITR, because as per income tax act following profession covered under section 44ADA as professionals
1 Legal
2 Medical
3 Engineering
4 Architectural Profession
5 profession of Accountancy
6 Technical Consultancy
7 Interior Decoration
What was the business code that you had selected?
File the return in response to 139(9), and select the correct code from 601 to 607 to claim presumptive taxation scheme under section 44ADA.
Thanks Experts, Can you help me how to get the rectification done. As I do not want to do any mistake again. My Question: Which ITR Form? Same or other as it will be corrected one How to prepare and attach ITR XML form (I have not made one) Can I just change the code in a click or something instead of filling all details again. Please Guide. Regards, Anant
Hi Anant
It is advisable that you get it filed by a professional to avoid any future discrepancies.
We may help you with this.
Login your income tax account on income tax Efilimg Website
Prepare online Itr
Change Business code and other details same as u filled in original return
If u r not comfortable
The. Hire a professional
Hi Anant,
It appears that you have selected a wrong code while filing your IT returns. Please select the correct code in ITR-4 and your rectification will go through.
Regards,
Keerthiga Padmanabhan
M.Com., CA, LL.B
Hi Anant,
Assuming you satisfy the conditions of section 44ADA, you should have filed return under the code 607.
You can revise your return now by mentioning the correct code.
Please feel free to call/ revert in case you need more clarity.
Thanks and regards
Abhishek Dugar
CA CS B.Com
