Sometimes we may miss entering certain information while filing our ITR or the other times there could be an error. In such situations, your return is considered as a ‘defective return’ and the income tax department will issue a notice of defective return under Section 139(9) to rectify the errors.
Common errors that can make your return “defective”
In case income tax return is incomplete, or there is an omission of details in the annexure, statements and columns which are mandatory. For example, while claiming deduction under section 80G, its schedule details are wrongly filled.
Tax together with interest, if any is paid before filing the return and all the details relating to it are not filled. For example, BSR Code, Date of challan should be correctly filled.
Tax actually paid does not match with the tax payable in the income tax return or taxes are not paid in full.
While filing ITR 4, total presumptive income is shown less than 8% or 6 %of gross turnover or receipts as the case may be then in that case ITR 3 should have been filed. The Gross receipts is not mentioned in the Profit & Loss A/c Or the Gross receipt or income u/s 44AD is shown more than Rs. 2 Crore in ITR 4. If you have filed your return u/s 44ADA with the gross receipt more than 50 Lakhs without Balance sheet and Profit & Loss, then notice will be received for filing ITR-3 with audited B/s and P&L Statement.
Where you’re required to maintain regular books of account such as Balance Sheet and Profit and Loss statement, but they have not been filled in the return while filing it.
Partial payment of taxes against liability or if taxes paid but the amount does not match the tax payable in the income tax return, the department may issue a defective return notice.
ITR filed is incorrect in terms of the turnover/ income limit or not applicable for the reported head of income as prescribed. Such a return filed will be considered as defective, and notice shall be issued.
The name mentioned on the income tax return does not match with the name on the PAN card.
How to respond to a defective return?
Once you have been served with notice of defective return u/s 139(9), then you must correct your return by revising it within 15 days from the receipt of notice by the Income Tax Department. You can also apply for extension by writing an application to the Assessing Officer requesting an extension of the deadline of filing a revised return. Practically, it is seen that even a taxpayer rectifies the defect after the expiry of fifteen days but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.
How to give a response to the Notice u/s 139(9)?
Step-1: Open the income tax e-filing website (www.incometax.gov.in) and log in to your account with User ID and password.
Step-2: Click on the “Pending Actions” tab and select “E-Proceedings” and then click on “View Notice” and you will find a notice for defective return u/s 139(9) if any is issued to you.
Step-3: On the next page you can view/download the notice and can also submit the response by selecting the “Submit Response” button. In case of one defect reply on the same page, otherwise click on the “Provide Response” button in case of multiple defects.
Step-4: If you select the online option the ITR already filed with defects will get open where you can rectify the errors. It is noteworthy that no changes can be made in deductions claimed under chapter VI-A earlier while filing rectification. If you select the offline utility mode option, then you have to upload the offline rectified ITR file in the given option.
Step-5: Click the declaration and then Proceed to e-verify.
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