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How to Handle a Defective Return Notice Under Section 139(9)

How to Handle a Defective Return Notice Under Section 139(9)?

Learn the process to fix a defective return notice issued under Section 139(9) of the Income Tax Act. Below is a step-by-step guide to resolve issues highlighted in a 139(9) notice.

What Is a Defective Return?

After an income tax return is filed, the Income Tax Department reviews and cross-checks the details submitted with the information available in their records. If any mismatch, error, or missing detail is identified, the return is marked as defective and a notice under Section 139(9) is issued for correction.

KMG CO LLP provides a Notice Assistance Service to help taxpayers respond to such notices. You can upload the notice, and guidance will be provided on the best way to resolve the issue. Simply log in and upload your notice to use the service.

How to Handle a Defective Return Notice Under Section 139(9)

How Will I Know If My Return Is Defective?

When a return is considered defective, the Income Tax Department sends a notification under Section 139(9) through your registered email or by post. The same can also be viewed by signing in to the income tax e-filing portal.

Steps to View the Defective Return Notice

Step 1: Log in to the Income Tax portal using your PAN and password.

How to Handle a Defective Return Notice Under Section 139(9)
Step 2: Go to Pending Actions > E-Proceedings on your dashboard.

How to Handle a Defective Return Notice Under Section 139(9)
Step 3: Under the Self > For Your Action tab, select View Notices to check the issued notice.

How to Handle a Defective Return Notice Under Section 139(9)

How to Respond to a Notice Issued Under Section 139(9)?

If you receive a defective return notice under Section 139(9), follow the steps below to submit your response:

Step 1: Sign in to the Income Tax e-Filing portal using your correct login details.

Step 2: From the dashboard menu, go to Pending Actions > E-Proceedings.

Step 3: Select View Notices to see the issued communication.

Step 4: Download the notice by clicking on the Notice/Letter PDF option and review the details. Then click Submit Response to proceed. On the response page, select the appropriate option indicating whether you accept or contest the issues raised in the notice.

How to Handle a Defective Return Notice Under Section 139(9)

Step 4A: If you choose Disagree, provide the justification for your disagreement in the space given and then submit your response.

How to Handle a Defective Return Notice Under Section 139(9)

Step 4B: If you choose Agree, then select the response mode as Online, upload the corrected XML/JSON file as required, and click Continue.

How to Handle a Defective Return Notice Under Section 139(9)

Step 5: Once the updated XML/JSON file is uploaded, click Submit to finalize and send your response.

How to Handle a Defective Return Notice Under Section 139(9)

 

Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.

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Frequently Asked Questions (FAQs)

 You receive this notice when the Income Tax Department finds missing, incorrect, or mismatched information in your return, making it incomplete for processing.

 You are generally given 15 days from the date of the notice to correct the errors. You may request extra time if needed, but approval is at the Assessing Officer’s discretion.

 If no action is taken within the allowed time, your return will be treated as invalid, meaning it is considered as not filed. This can lead to penalties, interest, or loss of refund benefits.

 You can download and review the notice from:
 Pending Actions > E-Proceedings > View Notices in your Income Tax portal account.

 Yes. In most cases, you must upload a corrected XML/JSON file, which may include filing a revised return to fix the issues.

 Yes. If you believe the return is accurate, you can select Disagree while responding and provide a valid reason or clarification.

 Yes. Tax experts or authorized representatives can assist with reviewing the notice and filing the correct response.

 Yes, once the defect is resolved and the return is accepted as valid, any eligible refund will be processed.

 Yes, once the corrected return is uploaded and submitted, you must verify the return using the permitted verification methods

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