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.
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.
A return is deemed defective when it contains incomplete or incorrect information. Common reasons for a return to be classified as defective include:
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″.
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:
Failing to respond to a defective return notice within the stipulated time frame can lead to significant consequences:
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.
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.
Typically, it takes about 2-4 weeks after you submit the corrected return for the Income Tax Department to process it.
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.
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.
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.
