It is the case where an individual receives a notice for Defective Return u/s 139(9) because the IT Department has found any discrepancies or mistakes or any missing detail in ITR. The details provided by you in the ITR are cross-verified and processed once you file your income tax return. The department compares the information provided by you with the details that is available to them.

 

Notice of Defective Return u/s 139(9)

The notice of defective return under section 139(9) can be sent to any taxpayer for the following reasons:

  • If all the columns relating to calculation of income chargeable under each head of income, total taxable income and gross total income (before claiming deductions) have not been duly filled in.
  • If the return has been filed but no audit information have been given in the case where tax audit under section 44AB is mandatory. If in the case of business or enterprise loss, audit procedure has not been complied with.
  • If the details of TDS, advance tax, tax collected at source, or tax on self-assessment paid along with interest under section 140A (if any) have not been paid or have been erroneously claimed.
  • If regular books of account are maintained then the balance sheet or profit and loss account have not been filled.
  • If regular books of account are not maintained, the return does not contain data of gross profit, gross receipts, expenses and the net profit of the business or profession. And data of sundry creditors, sundry debtors, stock-in-trade and cash balance as at the end of the previous year.

 

Time Limit

An individual who has received notice u/s 139(9) about the defective return can rectify the return within a period of 15 days from the date of such intimation of defective return under section 139(9). He may also rectify the problem or defect within such extended period which the Assessing Officer may permit on receiving an application.

If the defect is not rectified within the permitted period, the return shall be treated as an invalid return. Also, the assesse will be treated as if he has not filed a return and be subjected to penalty or interest.

The Assessing Officer might condone the delay and treat the return as a valid return if the problem or defect is rectified before the assessment is completed.

Steps to be taken

  1. Open the Income Tax E-filing Portal.
  2. After that, Sign in with a user ID and password.
  3. Scroll to e-File and select “E-File inwering to see u / s 139 (9)”.

defective return

  • Under the Reply column, click on the “Submit” link for the correct return number to submit the same response.

defective return

  • According to the AO error-free notification, it will be displayed on the screen below

defective return

  • According to the correct notification issued by the CPC, it will be displayed on the screen below.

defective return

  • Select the “Yes” or “No” option whether you agree with the feature or not.
  • If you agree complete the income tax return like normal income tax return after rectifying the defect.

For any help regarding ITR Filing, feel free to consult our tax experts at LegalRaahi. You can file ITR yourself via our ITR software or get CA’s help on filing the income tax returns. Also, you can use the option of Business Return, Bulk Return, or Revised Return Filing.