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How to respond to a defective return notice?

Video Transcription


Let us understand how to respond to a Defective return notice?

  • A tax return is termed defective if it has not been filed with all the necessary information or documents as required under law due to which an Assessing Officer cannot verify tax filer’s income and deduction claims. E.g. not filing Form 10E in support of your claim or relief u/s 89. If your return is found defective, then I-T department will send you a defective return notice under section 139(9) of the Income Tax Act. You will get 15 days of time from the date of receiving the notice to rectify the defect in your return.
  • You can respond to the defective return notice and e-file a rectified ITR through the I-T department’s e-filing portal.
  • At the portal, you can log in to your account, click on the e-file tab & select the option to respond to notice u/s 139(9).
  • If you agree that your ITR is defective, then you need to upload XML file of rectified return.
  • If you don’t agree with the defect, then you need to provide the reason for your disagreement in the Assessee Remarks column.
  • You can also withdraw your response in 3 days if you think that your response was incorrect.

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