The question
1 answer
Practising chartered accountants at ERPCA · 6 Oct 2026
In short
The defect is the form, not the figures: ITR-1 cannot carry professional receipts, and the system saw 194J credits with no matching income head.
Fix: respond through e-Filing → Pending Actions → e-Proceedings → the 139(9) notice, choose "agree", and upload a corrected return in response to the notice within the 15 days (you can ask for an extension on the same screen if you need it). The corrected return is prepared offline in the utility: use ITR-4 if you want the freelance receipts taxed on the presumptive basis under section 44ADA (50% of receipts as income, no books), or ITR-3 if you want to claim actual expenses. Report the salary exactly as before, add the professional receipts under business or profession, and make sure the 194J TDS is claimed against that income.
Use the original return's acknowledgement number and date in the response; the corrected return relates back to the original filing date, so there is no late fee and the regime you chose stands.
If you do nothing, the return is treated as invalid after the period, which is the same as not having filed: late fee, loss of the old regime option if you chose it, and the TDS refund stays blocked.
Next step
File the ITR-4 in response within the window, e-verify it immediately, and keep the 194J certificates (Form 16A) and bank credits together in case the receipts are queried.
General guidance on the facts given, not an engagement. Law as on the date of the answer.
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