Income Tax u/s 139(9): Responding to defective return notice

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By Hiral Vakil on February 18, 2019

What is a defective return?

ITR is considered defective if it does not contain all the required information. After a return is filed by you, the IT department cross-verifies the information provided by you. And during cross-verification, if any

  • Discrepancy or
  • Mistake or
  • Information is missing in return,

Then it is considered as defective return. The IT Department sends you a notice u/s 139(9) if the return is found defective.

What are the reasons for defective return notice u/s 139(9)?

Common reasons for defective return notice are as follows:

  • When TDS is claimed but no income details are provided in the return.
  • When taxes paid details are provided in the return but the income details are not provided.
  • Return is filed with tax dues.
  • When you are required to maintain Profit and Loss Account and Balance Sheet but have not filed the same.
  • Under the presumptive taxation scheme, total income is less than the prescribed percentage, and ITR-4 is filed instead of ITR-3.
  • When accounts have been audited but you missed to provide copies of the audited profit and loss account, balance sheet and auditor’s report.
  • If your business underwent cost audit under companies act but you failed to submit the copy of the audit report with your tax return.

How to respond to defective return notice u/s 139(9)?

Either CPC Bangalore or AO of your ward can issue defective return notice to you. You have 15 days to provide a response. If you agree with the defect then you need to file revise return. And if you do not agree with the defect then you need to enter the remark for the same. You can write to AO if you require an extension in time.

You can provide a response to notice in the following manner:

  • Login to your account on e-filing portal, go to e-file menu and click on ‘e-file in response to notice u/s 139(9)’,
  • Click on submit, and file a revised return as a response to it or provide remark for not revising the return.