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Notice for Defective Return u/s 139(9):
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If you’ve received a Notice for Defective Return under Section 139(9) of the Income Tax Act, don’t delay! Don’t let a defective return derail your financial plans! Take action today to ensure your tax affairs are in order and avoid potential penalties. Your timely response can make all the difference! Consult with our Professionals today.

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Notice for Defective Return u/s 139(9) of the Income Tax Act

When filing income tax returns, it’s common for taxpayers to encounter issues that lead to their returns being classified as “defective.” Under Section 139(9) of the Income Tax Act, the Income Tax Department issues a notice when it identifies discrepancies or incomplete information in a filed return. This blog post will explore what constitutes a defective return, the process for responding to a notice under Section 139(9), and the potential consequences of failing to address such notices.

What Is Defective Return u/s 139(9) ?

A return is deemed defective when it contains incomplete or incorrect information. Common reasons for a return to be classified as defective include:

  • Incomplete Information: Missing personal or financial details, such as name, address, or PAN.
  • Mathematical Errors: Incorrect calculations leading to discrepancies in income or tax liability.
  • Non-compliance with ITR Form: Filing the wrong Income Tax Return form or failing to provide all required information.
  • Supporting Documents: Not attaching necessary documents that substantiate claims made in the return.
  • TDS Mismatch: Discrepancies between TDS details in the return and those available in Form 26AS

Receiving a Defective Return Notice

When a return is found defective, the Income Tax Department will notify the taxpayer via email at their registered email address. The notice will include specific details about the defects identified and is typically password-protected. The password format is the taxpayer’s PAN in lowercase followed by their date of birth in the DDMMYYYY format. For example, if the PAN is MNOPQ1212C and the date of birth is 12/10/1987, the password would be mnopq1212c12101987″.

How to file response to defective return?

Taxpayers are required to respond to the defective return notice within 15 days of receipt. The response can be made by revising the return or addressing the specific issues outlined in the notice. Here’s a step-by-step guide on how to respond:

  1. Access the Notice: Log in to the e-filing portal and navigate to “Pending Actions” to view the notice.
  2. Submit a Response: Click on “Submit a Response” and indicate whether you agree or disagree with the notice.
  3. Provide Necessary Corrections: If you agree with the notice, provide a detailed response to rectify the identified defects. If you disagree, state your reasons in the provided text box.
  4. Final Submission: After making the necessary corrections, submit your response. Note that once submitted, you cannot withdraw or update your response

Consequences of Non-Response

Failing to respond to a defective return notice within the stipulated time frame can lead to significant consequences:

  1. Invalid Return: The original return will be treated as invalid, meaning the Income Tax Department may consider it as if no return was filed for that assessment year.
  2. Penalties and Interest: Non-compliance may attract penalties and interest on any tax liabilities.
  3. Loss of Deductions: Taxpayers may lose out on eligible deductions and exemptions due to incorrect or incomplete information.
  4. Increased Scrutiny: A failure to respond may lead to increased scrutiny in future assessments, resulting in more audits or investigations
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FAQ on Notice for Defective Return u/s 139(9) of the Income Tax Act

1. What is a defective return in income tax?

A defective return is one that contains errors or omissions, making it incomplete or incorrect according to the Income Tax Department’s standards. This can include missing information, incorrect calculations, or inconsistent data.

2. Why did I receive a notice for defective return u/s 139(9)?

You received this notice because the Income Tax Department identified discrepancies in your filed return, such as missing TDS certificates, incomplete mandatory fields, or incorrect deductions.

3. How long is the processing time for a defective return?

Typically, it takes about 2-4 weeks after you submit the corrected return for the Income Tax Department to process it.

4. How do I rectify a defective return of income?

To rectify a defective return, log in to the Income Tax e-Filing Portal, access the notice, and correct the identified defects by submitting the necessary information or documents within 15 days of receiving the notice.

5. What happens if I do not fix my defective income tax return?

If you fail to respond within the stipulated period, your return may be treated as invalid, leading to penalties, interest on unpaid taxes, and loss of carry-forward benefits.

6. How will I know when my defective return processing is completed?

You will receive a notification from the Income Tax Department via email or through the e-filing portal once your corrected return has been processed.