Have you received a defective return notice u/s 139(9) from the Income Tax Department? Don’t panic—this is a common issue and can be easily rectified if you act within time. A defective return simply means that your filed ITR contains mistakes or is missing critical information. If not resolved, it may be treated as invalid.
At caindelhincr.in, we specialize in handling such notices with expert assistance from CA for defective return notice, ensuring timely rectification and preventing future complications. Whether you’re an individual taxpayer, business owner, or NRI, our experienced Chartered Accountants are here to guide you.
📌 What is Section 139(9) of the Income Tax Act?
Section 139(9) allows the Income Tax Department to treat an Income Tax Return (ITR) as defective if it lacks essential details, is filed in the wrong format, or has mismatches with official records like Form 26AS or AIS.
Once identified, the department issues a notice under Section 139(9), providing the taxpayer 15 days (or extended duration) to rectify and resubmit the return.
🚨 Common Reasons for a Defective Return Notice
Here are the most common triggers for receiving a notice under Section 139(9):
- ❌ Missing income details (salary, rental, capital gains, etc.)
- ❌ TDS mismatch with Form 26AS or AIS
- ❌ Filing incorrect ITR form
- ❌ Not uploading audited financials (if audit applicable)
- ❌ Not disclosing bank account details
- ❌ Showing tax payable but not actually paying it
- ❌ Missing details in case of presumptive taxation or business returns
📬 Types of Income Tax Notices You Should Know
Understanding different types of notices helps you stay better prepared. Here’s a breakdown of common income tax notices, including the defective return notice:
| Section | Notice Type | Purpose |
|---|---|---|
| 139(9) | Defective Return Notice | For errors or omissions in the ITR |
| 143(1) | Intimation | Summary of return processing; refund or tax payable |
| 143(2) | Scrutiny Notice | Selected for detailed scrutiny by AO |
| 142(1) | Inquiry Notice | Request for more information/documents |
| 148 | Reassessment | Income escaped assessment; reassessment initiated |
| 156 | Demand Notice | Tax demand due to mismatch or short payment |
| 245 | Adjustment Notice | Refund adjusted against previous year demand |
If you receive any of these, our team at caindelhincr.in—your trusted CA near me—can handle it on your behalf.
✅ How to Respond to a Defective Return Notice (139(9))
Step-by-Step Guide:
- Log in to the Income Tax e-Filing Portal
- Go to e-Proceedings → Defective Return Notice u/s 139(9)
- Download the notice and check the defect code mentioned
- Correct your ITR using the right form and valid details
- Re-file the return in response to the defective notice
- Submit within 15 days from the date of issue
Still unsure? Our Income Tax CAs in Hyderabad can handle this process for you efficiently and accurately.
🛡️ How to Avoid Getting a Defective Return Notice?
Prevention is always better than cure. Here’s how you can avoid this situation:
- ✅ Choose the correct ITR form
- ✅ Match your ITR data with Form 26AS and AIS
- ✅ Ensure all bank accounts are disclosed
- ✅ Pay self-assessment tax before filing
- ✅ Upload balance sheets & audit reports if required
- ✅ Consult a CA for income tax filing to cross-check before submission
🧾 What If You Don’t Respond?
If you ignore or fail to respond within 15 days:
- ❌ Your return will be treated as invalid
- ❌ You lose the benefit of loss carry forward
- ❌ Refunds will be withheld
- ❌ Penalties and interest may apply
To avoid these consequences, consult a Chartered Accountant near you or a CA for defective return notice immediately.
📢 Need Professional Help?
We’re here to assist with:
- CA for Defective Return Notice
- CA for Income Tax Filing
- CA for Company Registration
- CA for GST Return Filing
- CA Report for VISA Applications
- CA for NRI Tax Matters
- Income Tax Lawyer Support
📞 Call/WhatsApp: +91-9718046555
📧 Email: info@caindelhincr.in
🌐 Website: www.caindelhincr.in
Serving clients online and in premium locations across Hyderabad—Banjara Hills, Gachibowli, Jubilee Hills, Hitech City, and more.
❓FAQs on Defective Return Notice under Section 139(9)
Q1. What is a defective return?
A defective return is one that is incomplete, inconsistent, or missing mandatory disclosures, as per Section 139(9).
Q2. Can I revise a defective return?
You must correct and resubmit the original return—not file a revised one.
Q3. How do I find the reason for the defect?
Check the defect code in the notice on the income tax portal—it clearly states the nature of the error.
Q4. What happens if I ignore the notice?
Your return will be invalid, and it will be treated as if no return was filed.
Q5. Can a CA help me handle it?
Absolutely. Our expert team at caindelhincr.in specializes in responding to 139(9) notices and ensuring your tax compliance is in order.
🔚 Final Words
A defective return notice u/s 139(9) is a red flag—but not a dead end. With the right response and expert guidance, it can be resolved smoothly. To avoid stress and errors, always consult a trusted CA near me for income tax filing and compliance matters.