Fixing Mistakes in Your Tax Return: A Simple Guide to Responding to Section 139(9) Notices

How to Provide Response to Defective Return Notice u/s 139(9)

Section 139(9) of India's IT (Income Tax) Act pertains to the defective return notice. If you have received a notice under this section, it means that the Income Tax Department has identified some defects or discrepancies in the return you filed, and they are requesting you rectify these issues.

This guide will help you understand how to respond to a defective return notice!

What Is a Defective Return?

A defective return refers to the ITR containing errors or discrepancies. Different aspects make a return defective, which we will discuss later in this guide!

Under section 139(9), the Income Tax Department issues a notice to a taxpayer if they find any defects in the return filed by the taxpayer.

What Errors Can Make Your Return Defective?

●       Incomplete Information

Essential details in annexures, statements, or mandatory columns must be added.

●       Non-compliance with the ITR Form

Using an incorrect or outdated ITR form for return filing or not following the prescribed format.

●       Mismatch with Form 26AS

Discrepancies between the information provided in the return and the details in Form 26AS. 

●       Return Verification Failure

Not verifying the return within the stipulated time or not submitting the signed ITR-V (Acknowledgment) to the Centralized Processing Center (CPC) in Bangalore.

●       Contradictory Information

Providing information in the return that contradicts other financial documents or sources of income.

●       Name Mismatch

Mismatch in the name mentioned in the ITR and the PAN card.

●       Income Tax Audit Concerns

Failure to provide a complete audit report, including P&L(profit and loss account statement), balance sheet, and auditor's report when an audit is required under section 44AB.

How To Respond To Defective Return Notice u/s 139(9)?

Here is a step-by-step guide on how to respond to defective return notice.

Step 1. Log in to your income tax account, look for the "Pending Actions" section and click on "e-Proceedings."

Step 2. In the e-Proceedings section, you will find information about any pending notices. If there are no pending notices, the system will display "No e-Proceedings Records."

Step 3. If there is any pending notice, you can view it under "For Your Action and View Notices" and access the notice details.

Step 4. Click on "Notice/Letter PDF" to view the complete content of the notice. Carefully go through and understand the issues raised by the Income Tax Department. 

Step 5. After reviewing the notice, click on "Submit Response." You will be directed to a page where you need to indicate whether you agree or disagree with the notice.

Step 6. If your response is 'agree,' proceed to provide a detailed response for rectifying the identified defects. If you ‘disagree’, select the appropriate option and explain the disagreement in the provided text box.

Step 7. If you have selected the 'agree' option and the mode of response is offline utility, you may need to submit attachment files to rectify the defects. Follow the instructions on the portal for this submission.

If you are disagreeing, provide proper justification for the reason in the column as shown below. 

Step 8. After providing the necessary information and attachments, confirm your submission. Ensure all required details are accurately filled out, and attachments are uploaded as needed.

Monitor your account for additional communication or requests from the Income Tax Department. Be prepared to provide further clarification or information. You can seek Karr Tax experts' help if necessary!

Frequently Asked Questions (FAQs)

1.    How to find out if the filed Income tax return is defective?

If there's an issue with your return, you'll receive a notification regarding defects through Section 139(9) from our IT Department. This notification will be sent to your designated email address, and you can access the details by logging into the e-filing portal.

2.    Can the submitted defective return notice response be withdrawn?

No, once the notice is submitted, it can not be withdrawn again.

3.    What happens if I fail to respond to the defective return notice?

If you not respond to the defective return notice timely, it may lead to consequences such as

➔    Penalties or the assessment of income by tax authorities based on available information.

➔    Your ITR will be considered as invalid.

Prioritizing and completing the necessary corrections within the given period mentioned in the notice is essential.

4.    What Is the timeline for responding to the defective return notice?

The timeline for responding to the defective return notice is 15 days after receiving it.

5.    What are the common reasons for receiving a defective return notice?

Common reasons for receiving a defective return notice, including

➔    Incomplete or inaccurate information,

➔    Discrepancies in income,

➔    Failure to provide supporting documents,

➔    Mismatch in tax calculations, or

➔    Any other non-compliance

6.    What does receiving a notice u/s 142 of the Income Tax Act mean?

The Income Tax Department may issue a notice under Section 142(1) for two main reasons. 

➔    Non-submission of your income tax return for the relevant assessment year.

➔    Even if you have filed your income tax return, a notice under Section 142(1) can be issued if the Assessing Officer deems it necessary to gather more information or documents.

7.    Can another person be authorized to respond to the defective notice?

Absolutely! You can authorize another person to respond to a defective notice on your behalf.

8.    What should I do if I receive a notice about a defective return under Section 139(9)?

After receiving a notice under Section 139(9), you have two options:

●       If the deadline hasn't passed, you can either file a fresh or revised return.

Respond to the notice to address the raised issues.

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