How to Respond to a Defective Return Notice?

Defective Return

It is natural that sometime while filing our income Tax return certain information miss to enter. Sometime there could be an error. In such cases, you will get a defective notice as per Section 139(9) to rectify them. These mistakes, if not rectified in time, can lead to not-so-pleasant repercussions.

Some of the cases when IT Department send defective return notice

a. When you have filled up details of taxes paid, but have not provided income details, the Income Tax Department deems it defective.

b. A notice for defective return is sent when tax deducted has been claimed as a refund, but no income details are provided in the return.

c. The Department sends you a notice for defective return under Section 139(9) when you haven’t paid your taxes in full.

d. When you are required to maintain a balance sheet and profit and loss statement but haven’t filled in the details in your income tax return, the tax return is declared defective.

 e. The name mentioned on the income tax return does not match with the name on the PAN card.

How to respond to a defective return

For this, you just need to revise your return addressing the defects the Income Tax Department has pointed out within 15 days from the receipt of intimation order under section 139(9). You can seek an extension by writing to your local Assessing Officer if you fail to revise your income tax return within 15 days.

Revise your income tax return in response to the notice

a. Choose the Assessment Year and download the ITR Form the Income Tax Department website.

b. On the income tax return, select the option “In response to a notice under Section 139(9) where the original return filed was a defective return.

c. Enter the communication reference number, available on the notice, and acknowledgment number and date of filing original return.

d. Complete the income tax return after taking the impact of notice like you normally would.

e. Generate the XML File and upload it to the Income Tax Department website

f. Select “e-File in response to notice u/s 139(9)” under the “e-File” section and upload the rectified XML using the password mentioned in the notice.

g. A confirmation message with an acknowledgment number appears on the Department on successful upload.