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No Error Code Error Description Probable resolution

12
As per Rule 37BA of the Income Tax Rules, 1962, read
with Section 199 of the Income Tax Act, 1961, credit of tax
deducted at source shall be given for the assessment
year for which such income is assessable.
As seen from
the return of income filed, credit for TDS has been claimed
but the corresponding receipts/income has been omitted to
be offered for taxation.
The above omission is a defect,
as per clause (a) of the Explanation provided under
section 139(9).
The gross receipts/income, on which tax has been
deducted, are to be entered in the schedules under the
respective heads of income, as they are assessable in the
year in which the credit for the TDS is being claimed