Tag: defective return

Defective Return

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What is Defective Return?

Sometimes when Income Tax Return is filed, we may miss to furnish certain information or they could be an error. Nonetheless, in such circumstances, a Defective Return Notice is issued by the Income Tax Department as per sec 139(9) to rectify them.

When can a notice for Defective Return be issued?

  • When return is not submitted in the prescribed form with all annexure and statement duly filled.
  • When the details of taxes paid are provided in the return but the income details are not provided.
  • The name mentioned on the Income-tax Return does not match with the name on the PAN card.
  • When you are required to maintain Balance Sheet and Profit & Loss statement, but have not filed the same.
  • When you have not paid your taxes in full and filed the return.
  • Some other reason as considered by the Income-tax department.

What is the maximum time limit to rectify?

Return should be revised within the stipulated time period addressing the defects within 15 days from the receipt of intimation order under section 139(9). Assessee can seek extension in the time period by writing to the concerned Assessing Officer. 

How to revise income tax return in response to notice of Defective return U/s. 139(9)

Step 1: Login to e-filing portal

Step 2: Now click on “e-File” and choose “e-File in response to Notice u/s 139(9)” from the dropdown options.

Step 3: On successful validation, if there is any defective notice raised by either CPC/AO, the below screen will be displayed, click on “Submit” to reply to notice.

Step 4: On submit you will be redirected to below screen,

If you agree with the defect then select “Yes” and upload the revised/rectified xml.

If you disagree with the defect then select “No” and you need to provide the reason for disagree. And click on “Submit” to complete the process.

How to file Return u/s 139(9) – Defective return?

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When filing your yearly income tax returns, it is important to ensure that you provide details of all your income, deductions and investments. If the Income Tax Department finds any mismatch of information or mistakes in your tax return, it will send you a notice u/s 139(9).

If your return is found defective, then I-T department will send you a defective return notice under section 139(9) of the Income Tax Act. You will get 15 days of time from the date of receiving the notice to rectify the defect in your return.
The detailed process to submit the Response to defective notice is as below:

Step 1: Go to Income tax portal and Login to the same
Step 2: Now click on “e-File” tab and select the option “e-File in response to notice under section 139(9)”.

Step 3: On successful validation if there is any defective notice raised by either CPC/AO, the below screen will be displayed, select submit for the concerned defective return for which you are going to submit a response.

Step 4: For defective notice raised by CPC, the below screen will be displayed:

Step 6: Now if you agree with the effect then just fill your Income Tax Return by rectifying the defect by selecting Return u/s 139(9) and mention date of original return, acknowledgement number, Notice number and Notice date. Once you do that then generate its xml file and upload it in the above screen. After that you’ll see the below screen: