How to Provide response to Defective Return notice u/s 139(9)

After having filed the Income Tax return, the most common notices which the taxpayer may receive is regarding the defective return u/s 139(9).

This notice is received when there is some mistake in the proper filing of return i.e. if there is some mismatch between Income is shown and income as per form 26AS, where some particulars which were to be filled in necessarily have not been filled such as Profit and Loss Account and Balance Sheet in case of ITR-3 etc. etc.

Through this notice, the taxpayer is given an opportunity to rectify the errors in a return within a period of 30 days. The defective return notice has to be complied within 30 days of receiving the same, otherwise, the IT return filed may be treated as invalid. After that, all the consequences will follow as if you have not filed the IT return.

So how to respond to defective return notice u/s 139(9). Let's look at that :

1. Login to the IT e-filing portal i.e. www.incometax.gov.in

2. Go to "Pending Action" Menu

3. Under e-proceedings of pending action Menu, the details of Defective Return notice will be available

4. All the details relating to the notice i.e. Asstt. Yr., e-filing acknowledgement no., CPC reference no., the Notice date, status and response are available

5. You have to click the submit button to provide your response

6. All the details relating to the errors/defects which has caused the notice u/s 139(9) are displayed there.

7. You have to select "whether you agree to the defects/errors", choose Yes/No

8. If you choose yes, you have to submit the corrected XML file of the IT return

9. If you choose No, you have to provide the remarks as to why you do not agree

10. After the above, click on submit.

Do you need any help in providing a response to defective return notice u/s 139(9)?

Click here