I have received 143(1)(a) intimaiton demand for ITR3 filed for AY 22-23 now. The ITR is still showing in processing state. The data uploaded in Jason format has overwritten my Zero income form self occupie dproperty to sam evalue of rent coming from let-out property. Du eto this there is mismatch is tax calculation. How should I respond to this by filing a revised return and if so it will be under which u/s in ITR?

Ans: Good Afternoon Aejaz,

I understand your concern about the notice you've received regarding a defect in your Income Tax Return for AY 2023-2024. As an NRI working in Saudi Arabia, it's crucial to ensure your tax filings are accurate.

The notice you received typically means that there might be some discrepancies or missing information in the return you've filed. This could be due to a variety of reasons such as incorrect reporting of income, deductions, tax credits, etc.

Here are a few general steps you can take:

1. Review the Notice: The Income Tax Department usually provides a reason for the defect in the notice itself. Review it carefully to understand what the issue might be.

2. Check Your ITR Form: Go through the ITR form you've filled out. Make sure all the information is accurate and complete. Pay special attention to the sections related to foreign income, as this is a common area where mistakes can occur for NRIs.

3. Rectify the Defect: Once you've identified the issue, you can rectify it by logging into the e-filing portal. You'll need to revise your return with the correct information and submit it again.

Please note that this is general advice and the exact steps might vary depending on the specifics of your case. If you're finding it difficult to rectify the defect yourself, it might be beneficial to seek professional help. As a tax professional, I can certainly assist you with this on a chargeable basis.

Remember, the deadline for rectifying the defect is August 3, 2023. It's important to act promptly to avoid any further complications.

I hope this helps! If you need further assistance, feel free to reach out.

Ans: Defective notice is issued u/s 139(9) and if response is not filed, it will be considered as of no ITR is filed.

In case of any certain mistake, ITR is not considered as defective but intimation is issued u/s 143(1)(a) for proposed amount of adjustments. Rectification application can be filed within 4 years if intimation u/s 143(1) already received.

Check outstanding demand tab to check whether jurisdiction rights are with AO or CPC.