How to Interpret Notice Under Section 139(9) – Defective Return

Common cases when notice for defective return is sent:


When you have filled up details of taxes paid, but have not provided income details in your ITR form and filed it, the Income Tax Department deems it defective.


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.


The Income Tax Department sends you a notice for defective return u/s 139(9), when you haven’t paid your taxes in full.


When you are required to maintain balance sheet and profit and loss statement, but haven’t attached them with your Income Tax Return, the tax return is declared defective.


When total presumptive income under Section 44AD is less than 8% of gross turnover or receipts, ITR-4 has to be filed. A notice is sent when the filing is made on ITR-4S instead of ITR-4.


The name mentioned on the Income Tax Return does not match with the name on the PAN card.

How should you respond to a defective return?


You must revise your return addressing the defects the Income Tax Department has pointed out within 15 days from the receipt of intimation.


You can seek an extension by writing to your local Assessing Officer, if you fail to revise your Income Tax Return within 15 days.

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