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Defective Returns

Currently CPC is unable to process over 2 lakhs returns which have been classified as defective under  CPC’s business rules. Assessees are requested to avoid errors mentioned below which are among the top reasons for the return to be classified as defective:

1.   ITR 4 – The assessee has not filled Part A P&L or Balance Sheet or both and  gross receipts as per and has entered a positive value in Schedule BP serial no1. This is the single largest reason for returns being classified as defective

2.   ITR 4 – P&L “Sales/Gross receipts of business or profession” is greater than 60 lakhs and AUDIT INFORMATION not completely filled.

3.   ITR 4S – has been filed but presumptive income u/s 44AD is less than 8% of Gross Receipt or Sales  turnover u/s 44AE is less than Rs5000 p.m. per vehicle in case of heavy vehicles or`less than 4500 p.m. per vehicle in case of other vehicles.

4.   ITR 4S – has been filled but Code mentioned under Nature of Business is 601 or 602 or 603 or 604 which are incorrect codes.

5.   ITR 1- Tax Deducted as per Schedule TDS 1 is greater than GTI (Gross Total Income)

6.   ITR 1- Tax Deducted as per Schedule TDS 2 is greater than GTI (Gross Total Income)

7.   Depreciation claimed in Point 42 of Part A – P&L but Schedule DPM /DOA not filled.

8.   Mainly ITR 4- Deduction claimed under Chapter VIA under sections 80IA, 80IB,80IC, 80G but the relevant Schedules not filled

9.   All ITR forms – Brought Forward Loss has been claimed at Point 9 of Part B TI but Schedule CFL (Carried Forward Loss) has not been filled.

10. All ITR forms – No Income details or tax computation has been provided in ITR but details regarding taxes paid have been filled and filed.

11. ITR 6 – Corporate assessee has filed ITR 6 but audit information is incomplete

12. ITR 4 & 5 – In audit information 44AB Flag is Y but Part A P&L and or Part A BS not filled.

13. ITR 4- Part A P&L and Part A BS not filled but entire tax is claimed refund which is more than Rs25,000.

14. ITR 1- 4 – Gender Mismatch – The Gender provided in the return does not match with that appearing in the PAN database.