I earn through home tutions/coaching. Earning is approx 2 lakhs yearly. what should I do for this income tax notice (Notice u/s 139(9) of Income Tax Act, 1961.) ?? Error Code -89 Error Description- 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- 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.
Looking at the amount of income you have, it's better not to go into classification of your income as professional income and claiming 44ADA presumptive taxation scheme and file ITR 1 showing Rs. 2 lakhs as other income.
Reply in response to the notice under section 139(9) and revised return has to be filed .
We may assist you in the above.
Hi,
Applicablity of Section 44ADA on you is debatable. 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 any guidance in revision of your return. And responding to the notice.
Thanks and regards
Abhishek Dugar
CA CS B.Com
Create fresh XML file stating 139(9) reference & select code 607 others then create fresh xml file and submit under 139(9) reply
Hello,
Firstly you are not eligible to file your returns under section 44ADA since you are not a professional. Secondly If your income is only 2 Lacs i.e below the threshold limit then again why file ITR-4, you should have simply filed ITR-1 and close the return.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, FCA, LLB, CERT. FAFP
Hello,
Since your return is now rejected I suggest you file ITR-1 and avoid all further complications.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, FCA, LLB, CERT. FAFP
Since my source of income is from private tuition, I don't have any employer/TAN no to write for filling in ITR-1. So, I filled income tax return in ITR-4 previously with following details :- Income : 190000 (1.9 lakh) 80c saving: 2500 Nature of business : 0906-Entertainment Industry-Others Trade : Tution tax : 0 But, I got Error Code -89 (Notice u/s 139(9) of Income Tax Act, 1961.) from income tax department. 1) Which ITR Form to file for private home tuition teacher with income 1.9 Lakh annually? 2) what doe returns under section 44ADA mean? 3) what should I do now?
you can file ITR 1 and show Tuition income under the head other sources
44ADA is for specified professionals , if they declare profit 50% of receipts then no need of maintaining books of accounts.
For income under the head other sources in ITR-1, TDS2 data is required to be filled. In my case, as my income is from private tutions and since as there is no employer, I dont have any TAN no to fill in TDS2 coloumn. Can ITR 1 be filled with tution income (1.9 lakh) only under the head other sources without TDS1 and TDS2 details being filled ..?
yes you can file and mandatory asking of tds details is due to technical bug in ITR utility, fill any dummy Tan no and amount as 0 then its validated and create xml file
Hello,
Yes, you can file ITR-1 without filling the TDS column.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, FCA, LLB, CERT. FAFP