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" While preparing Form 27Q, getting following error – Invalid value provided for Email ID
of Deductee, contact Number of Deductee, Address of deductee in country of residence, Tax
Identification N |
Published on:09/04/2025 |
"The newly added fields (i.e. Email ID of deductee, Contact Number of the deductee, Address
of deductee in country of residence & Tax identification number / Unique identification
number) will be mandatory only when below conditions are satisfied.
? if rate of deduction is less than 20%
? remark value as 'C'
? PAN of the deductee is not available (i.e. 'PANNOTAVBL', 'PANAPPLIED' or
'PANINVALID').
? Value under field no. 36 (i.e. Nature of remittances) is Interest payment, Royalty, Fees
for technical services/ fees for included services, short term capital gains or Long term
capital gains."
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Is it mandatory for me to respond to the Seek for Clarification communication issued to me? If yes, then what is the time limit within which I should submit my response? |
Published on:08/04/2025 |
You should submit / provide your response as per the due date mentioned in the communication issued to you. In case the due date has passed and no response has been provided, CPC will process the return with the information available with them. |
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What is the time limit within which I can respond to a Defective Notice sent by Income Tax Department? |
Published on:08/04/2025 |
If your return is found defective, you will get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you. However, you may Seek Adjournment and request for an extension. |
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Can I correct the defect in the ITR Form online? |
Published on:08/04/2025 |
Yes, you can submit the response by online correcting the defect in the ITR Form. |
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The number/size of attachments is more than the permitted limit under the submit response functionality, what should I do? |
Published on:08/04/2025 |
The maximum size permitted of a single attachment is 5 MB. In case you have more than 1 document to upload, you can select number of attachmeent upto 10. The maximum size of all attachments should not be more than 50 MB. If the size of the single document exceeds the permitted limit, you can optimize the document by reducing the file size. |
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Can I add two Authorized Representatives to respond to the notice issued to me? |
Published on:08/04/2025 |
No, you can only have one Authorized Representative active at a time for a proceeding. |
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Can I remove an already added / existing Authorized Representative? |
Published on:08/04/2025 |
Yes, you can remove or withdraw the representative authorized by you. |
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What is Seek for Clarification communication? |
Published on:08/04/2025 |
Seek for Clarification communication is sent to the taxpayer, if there are instances where the information provided under a schedule or annexures of the return is insufficient or inadequate and clarification is required on certain claims made by the taxpayer. |
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I have been notified about defective returns u/s 139(9). Can I file the return as fresh return for that Assessment Year? |
Published on:08/04/2025 |
Yes, you can either file the return as a fresh / revised return incase the time provided for filing the return in a particular Assessment Year has not lapsed or alternatively you can also choose to respond to Notice u/s139. However, once the time provided for filing the return for a particular Assessment Year has lapsed, you will not be able file the return as a fresh / revised return and you will have to respond to Notice u/s 139(9). If you are unable to respond to the notice, the return will be treated as invalid or not filed for that Assessment Year. |
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Why my submit response button is inactive? |
Published on:08/04/2025 |
Submit response button can be inactive due to below reasons
For CPC notices - If the response due date has been lapsed.
For ITBA notices - If the proceedings status has been closed/blocked by Income Tax Authority.
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Can somebody else respond on my behalf using the e-Proceedings service to the notices issued to me by the Income Tax Authority ? |
Published on:08/04/2025 |
Yes, you can add an Authorized Representative to respond to a notice on your behalf using the e-Proceedings service. |
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Can I respond to a Seek for Clarification Notice without logging on to the e-Filing portal? |
Published on:08/04/2025 |
No, you will be required to log in to respond to a Seek for Clarification communication. You will not be able to either view the notice or submit the response to the notice issued to you. |
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Do I need to e-Verify the response / submission made? |
Published on:08/04/2025 |
No, you are not required to e-Verify the response submitted by you. |
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Do I need to log in to e-Filing portal to view and submit response using e-Proceedings service? |
Published on:08/04/2025 |
Yes, you will be required to log in to the e-Filing portal to view and submit response using e-Proceedings service. |
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What if I don't respond to a Defective Notice? |
Published on:08/04/2025 |
If you fail to respond to the defective notice within stipulated period then your return may be treated as invalid and therefore consequences such as penalty, interest, non-carry forward of losses, loss of specific exemptions may occur, as the case may be in accordance with the Income Tax Act. |
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Can I authorize another person to respond to my Defective Notice? |
Published on:08/04/2025 |
Yes, you can authorize another person to respond to the defective notice u/s 139(9). |
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What is a Defective Return? |
Published on:08/04/2025 |
A return may be treated as defective on account of incomplete or inconsistent information in the return or in the schedules or for any other reason. |
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Where can I see if any query has been raised against my response given on Adjustment u/s 143(1)(a) issued to me? |
Published on:08/04/2025 |
You can view the queries raised by the Income Tax Department under e-Proceedings. |
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What are the benefits of e-Proceedings? |
Published on:08/04/2025 |
e-Proceedings is a simple way to respond electronically to all notices / intimation / letters issued by Income Tax Department. It reduces the compliance burden of the taxpayer as there is no need to visit the Income Tax Office. Further, it is easy to keep track of the submissions and record keeping for future reference. |
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What is e-Proceedings? |
Published on:08/04/2025 |
e-Proceedings is an electronic platform for conducting proceedings in an end to end manner using the e-Filing portal. Using this service, any registered user (or his Authorized Representative) can view and submit response to any notice / intimation / letter issued by the Income Tax Department. |
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How do I know if my return is defective? |
Published on:08/04/2025 |
If your return is found defective, the Income Tax Department will send you a defective notice u/s 139(9) of the Income Tax Act via email on your registered email ID and the same can be viewed by logging in to the e-Filing portal. |
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Can I edit my response after responding to a notice on the e-Filing portal? |
Published on:08/04/2025 |
No, you cannot edit your response once submitted on the e-Filing portal. |
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Can I view my response once I have submitted my response to the notice issued to me? |
Published on:08/04/2025 |
Yes, you can view the response submitted by you or by your Authorized Representative. |
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What will be fair market value of share in case there is a stock split after 31-01-2018 and thereafter share is sold? |
Published on:08/04/2025 |
CBDT has not clarified this matter yet. We recommend to split the fair market rate in the same proportion of split. |
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Can Non-Residents file ITR 3 for Income u/s 44AD/44ADA? |
Published on:08/04/2025 |
As section 44AD/44ADA is not applicable to non-residents, non-residents cant file ITR 3 if they fill data in 44AD/44ADA. |
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I am filing ITR of A.Y. 2025-26 before 30-11-2020. But Software calculated interest u/s 234A. Why? OR How to calculate interest u/s 234A for A.Y. 2020-21?
|
Published on:08/04/2025 |
As per Notification no. 35/2020 of Income Tax, due date has been extended from 31st July 2020 to 30th November 2020. However, if tax on total income after reducing TDS/TCS and advance tax exceeds Rs. 1 Lakh rupees, interest u/s 234A will be calculated as if due date is 31st July 2020. For example, if tax payable is Rs.1,40,000/-, TDS Rs. 20,000/-, Advance Tax is Rs. 10,000/-, then 234A will be calculated as 140000-20000-10000= 110000 exceeds Rs. 1 Lakh. For calculating interest, challans paid on or before 31st July 2020 are deducted from tax. However, whose tax does not exceed Rs. 1 Lakh can pay taxes till 30th November 2020 and no interest u/s 234A will be levied till 30th November 2020.
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Why allowable remuneration is freezed in case of 44AD/44ADA? |
Published on:08/04/2025 |
As per Section 44AD, no deduction further to 8%/6% shall be allowed u/s 30 to 38 shall be allowed if the assesse is opting for presumptive taxation. Proviso allowing deduction of interest and remuneration is omitted from A.Y. 2017-18. Hence, allowable remuneration is not calculated in that case. |
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Who can use ITR-5 |
Published on:05/04/2025 |
Form ITR – 5 can be used by a person being a firm, LLP, AOP, BOI,
Artificial Juridical Person (AJP) referred to in section 2(31)(vii), local authority
referred to in section 2(31)(vi), representative assessee referred to in section
160(1)(iii) or (iv), cooperative society, society registered under Societies
Registration Act, 1860 or under any other law of any State, trust other than
trusts eligible to file Form ITR – 7, estate of deceased person, estate of an
insolvent, business trust referred to in section 139(4E) and investments fund
referred to in section 139(4F). |
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How to download & see Notices received from Income Tax Department |
Published on:05/04/2025 |
Go to Online Services >> click on e-Proceeding >>Select A.Y. >>it will divert you to Income Tax Website, ID & password will be auto fetch, enter captcha code click on login it will pick up the details and update E-Proceeding |
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FAQs On ITR 7
1. What are the details required to be filled to claim Exemption u/s 10(21), 10(21) r.w.s. 35, 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 1 |
Published on:19/03/2025 |
Details required to be filled to claim Exemption: |
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How basic exemption limit is adjusted if total income includes special rate income? |
Published on:18/03/2025 |
Basic exemption limit is first adjusted against normal rate income and then special rate income by arranging highest rate income as priority so that tax is calculated in most beneficial manner to the assessee. For example, assessee is below 60 years age, his normal rate income is 1,00,000, Capital gain @ 20% is 1,40,000 and Capital gain @ 15% is 50,000; then basic exemption limit of 2,50,000 will be first adjusted against normal rate income of 1,00,000 in full, then Capital gain @ 20% 1,40,000 in full and then remaining 10,000 will be adjusted against Capital gain u/s 15%. Remaining Capital gain of 40,000 will be taxed @ 15%. |
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Where to enter details of split? |
Published on:18/03/2025 |
There is no specific provision in Taxbase as well as notified ITRs for the same. User needs to enter it in Capital gain>>Shares/Units in the same manner as he enters other transactions. |
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I am filing return of A.Y. 2019-20 on 26-10-2019 when the due date is 31-10-2019 (audit case). However, software is calculating interest u/s 234A. Why? |
Published on:18/03/2025 |
As per F No. 225/157/2019/ITA.II of CBDT dated 27-09-2019, due date of filing returns of audit cases is extended from 30-09-2019 to 31-10-2019. However, interest u/s 234A is to be calculated as if due date is 30-09-2019. Hence, interest u/s 234A is calculated. |
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Can Non-Resident file ITR 4? |
Published on:18/03/2025 |
No. ITR 4 can only be filed by residents. |
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TDS rates as per dropdown 194J(a) and 194J(b) are not correct as per sub-sections of section 194J. Why? |
Published on:18/03/2025 |
As per file format provided by tin.nsdl website, section 194J is divided in two sub-parts (a) and (b). These sub-parts only represent serial numbers and not related to sub section f section 194J. As per file format screenshot below, sections are correctly incorporated in TDSPro.
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Can ITR 1 be filed if one wants to carry forward House Property loss? |
Published on:18/03/2025 |
No. In case the assessee wants to carry forward loss in the head “Income from House property”, he needs to file ITR 2. |
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How surcharge is calculated under marginal relief? |
Published on:18/03/2025 |
Marginal relief is applicable when surcharge at applicable rates is more than additional net income earned. For example, In case of Individual for A.Y. 2020-21, if total income at normal rates is Rs.50,50,000/-, Surcharge @ 10% on tax is Rs.1,32,750/-. However, if he would have earned Rs.50 Lakhs, there would have been no surcharge. Additional income in excess of surcharge threshold limit is Rs.50,000/- (50,50,000 – 50,00,000), which net of tax is Rs. 35,000/- (50,000 – 30% of 50,000). Hence, surcharge will be lower of net additional income i.e. Rs.35,000/- or surcharge at applicable rates i.e. Rs.1,32,750/-; therefore final surcharge amount will limit to Rs.35,000/-. (This calculation is shown on computation sheet also.)
Extract of computation sheet for calculation of surcharge:
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Is Aadhar number of tenant mandatory for filing return? |
Published on:25/07/2020 |
No. Aadhar number is not mandatory field. |
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