A defective return notice can be furnished u/s 139(9) if the return is missing important information or it has been reported wrongly in the ITR.
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Secure & SafeIt often happens that while filing income tax returns, we omit things or commit some mistakes. These mistake(s) make your return “defective,” and you’re issued a notice of defective return u/s 139(9). Section 139(9) of the Income Tax Act, 1961, states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. The return can be considered defective for one or many reasons, as stated below.
When any important information is missing or reported wrongly on the return, it is known as a defective return. In any of the above cases, the income tax department issues a defective notice u/s 139(9) to the taxpayers, intimating them about the same and asking them to correct the inaccuracies present in the return.
You are required to make the necessary corrections in the return within 15 days of receiving the notice. If you fail to correct the ITR on time, it might have certain consequences in the future.
The defective return notice u/s 139(9) is issued via email to your registered email ID. You can also access the notice on the income tax e-filing portal.
Once you’ve received income tax notice u/s 139(9), you must correct your return by revising it within 15 days from receipt by the Income Tax Department. You can also apply for an extension by writing an application to the Assessing Officer (A.O.) requesting an extension of the deadline for filing a revised return. Practically, it is seen that even if a taxpayer rectifies the defect after the expiry of fifteen days. Still, before the assessment is made, the Assessing Officer may condone the delay and treat the return as valid.
However, if the response is not filed within 15 days or the extra days are granted, the original return filed is treated as an invalid return.
Your defective return will be treated as a non-filed or invalid return. This means the Income Tax Department will consider it as if you’ve not filed a return for the year. Consequently, your refund will also not be processed by the Income Tax Department, if any.
You will receive notice u/s 139(9) from the income tax department on the email ID entered while filing your ITR. Usually, these notices are received from CPC, and the subject line is 'Communication u/s 139(9) for PAN AWZXXXXXXX for the A.Y.2023-24'. The notice is attached to the email and protected with a password. The password to open the notice is PAN in lower case and the date of birth in the format DD/MM/YYYY.
Here’s how you can respond to income tax notices -
Step 1: Click on pending actions on the dashboard and then on e-proceedings.
Step 2: If you have not received any notice, you will see No e-proceedings records
Step 3: If there is any proceeding, you will see it in your pending actions.’ Click on ”For your action and view Notices“
Step 4: Click on ‘Notice/ Letter pdf’ to view the notice.
Step 4 (A): After you have viewed your notice, click on submit a response.
Step 5: After you have clicked on submit a response, you will see a response page where you will have to agree or disagree with the notice.
Step 6: If your response is ‘agree,’ you will see a screen where you will have to provide a response for the said defect.
Step 6 (A): If you disagree with the notice, you can select disagree in the given column and give reasons for the disagreement in the text box provided.
Step 7: Now, if you have selected the agree-on option and offline utility as the mode of response, submit the attachment file for rectifying the defect.
If you receive a defective notice , you will get 15 days of time from the date of receiving the notice or as the time limit specified in the notice to rectify the defect in the return filed by you.
Earlier, it was possible to withdraw your response submitted to the defective notice under section 139(9). But this functionality is no longer available. Hence, you cannot withdraw the response made; instead, you can update or view it.
One should understand that receiving a tax notice should not necessarily be a cause for panic or worry. Instead, you must view it as a chance to amend mistakes made in your original income tax return. Under Section 139(5) of the Income Tax (IT) Act, taxpayers are entitled to revise their IT returns. This provision allows taxpayers to rectify any unintentional errors or omissions in their IT returns, even after receiving a tax notice u/s 139 9 of the Income Tax Act. The revision can be made prior to the expiry of one year from the end of the relevant assessment year or before the completion of the assessment year, whichever comes earlier. This flexibility provides taxpayers with the opportunity to correct discrepancies and ensure accuracy in their tax filings.
DIY (Self-filing) - If you have a little bit of tax knowledge and are comfortable with taxes, you can simply use Tax2win’s DIY ITR filing software. It is an AI-integrated software that automatically selects the applicable ITR form.
If you are wondering how to file a revised ITR with Tax2win, here are some simple steps you need to follow -
Step 1: Either sign in to the tax2win website using your existing credentials or sign up to the portal and create an account. You can do self-filing only in the case of income from salary, business, and capital gains.
Step 2: After logging in, a table consisting of all the possible sources of income opens. You need to select the income sources that you have. Based on your sources of income, Tax2win’s DIY ITR filing system selects the applicable ITR form automatically.
Step 3. You need to upload Form 16. In case you don’t have Form 16, you can simply skip the option and proceed further.
Step 4. Select the F.Y. and enter the PAN Details and DOB. (If you don’t have a registered account with the Income Tax Department, you will receive an OTP and a new account will be created.). You can also choose if you want our DIY software to fetch your personal details and get data pre-filled.
Step 5: Enter a few basic details in the next step. Some of it is pre-filled from the Income Tax Department’s database. Remember to cross-check the information available. As shown in the image given below, you have to enter your personal details like name, email ID, date of birth, father’s name, gender, etc.
Step 6: In the next step, you have to provide your address details and employer category. You can refer to the image below to understand this better.
Step 7: In the next step, you have to fill in your employment details. The standard deduction is applied automatically in the case of salaried employees. As shown in the image below, you have to enter your gross salary/CTC, exempted allowances like HRA, LTA, gratuity, net salary, and standard deduction and professional tax under section 16. Note that if you have uploaded Form 16, your employment data will be pre-filled in the ITR Form. All you have to do is verify the information and proceed to file ITR.
Step 8: Enter the details of the investment made during the year to calculate the applicable deductions. You have to enter details of investments in PPF, LIC, PF, housing loan, FDR, NSC, tuition fees, premiums paid to the annuity, and other 80C deductions.
Step 9: In this step, you are required to enter your bank details. Enter your IFSC code, name of the bank, account number, and Aadhaar details. As per government law, it is mandatory to show all the bank details. You can select one account as the primary account. Remember, you will get a TDS refund in your primary bank account.
Step 10: In this step, you have to upload Form 26AS, and your TDS details will be auto-populated. If you don’t have Form 26AS, you can skip it and fill in the details manually before filing your ITR. If you have paid the tax, select yes on Advance Tax and any tax paid on other income sources, enter the details from the receipt generated, and click on Continue.
Step 11: Select “Revised Return” as your return filing type. If your income is less than Rs.2.5 lakhs and electricity expenses during the year are less than 1 lakh, select yes on the option ‘Are you filing return under the seventh proviso to section 139(1). Also, select the number of days for which you have stayed in India in the relevant FY. The system will automatically determine your residential status.
Step 12: Based on the information given by you in the previous sections, the software automatically computes your tax liability using both the old and the new regime. You can compare both regimes and select the one that is more beneficial for you.
Step 13: Remember to cross-check all the information in return, click on the checkbox, and click on “File my return.” And here, you are done with filing. Don’t forget to e-verify the ITR at the same time. Remember to e-verify your return within 30 days.
You can also file a revised ITR directly through the Income Tax Portal.
To file a revised ITR with Tax2win, click here.
Now that you know all about defective notice u/s 139(9) and how to respond to it, make sure you keep checking your email and respond to the notice within 15 days of receiving it. If you have also received a defective notice i/s 139(9) and need assistance with it, you can also contact us and book an eCA from Tax2win.
