Got a notice for 'defective' Income Tax return? Here's how to fix it

If a person fails to respond to such a notice on time, their return may be treated as invalid

Several taxpayers have received notices saying their Income Tax returns (ITR) are ‘defective’, making people confused and anxious.

 

What is a defective return notice

 

A defective return notice is issued under Section 139 (9) via an email to your registered email address. The tax authority sends out a defective return notice when they find mistakes or inconsistencies in your ITR. These mistakes might involve missing or conflicting information, errors in calculations, or other issues. The purpose of this notice is to prompt taxpayers to correct these errors and make sure that their tax return provides precise and complete information. You can also access the notice on the income tax e-filing portal.

 

 

Manikandan S, tax expert at Cleartax, explains how to respond to defective return notice under section 139(9)?

 

If the assessing officer considers the return to be defective, then a notice will be sent to the taxpayer. The taxpayer will have 15 days time to respond to the notice.

 

-Revise your return addressing the defects pointed out by the Income Tax Department within 15 days.

 

-If you are unable to complete these revisions within the deadline, you have the option to seek an extension.

 

If the defect is not corrected within 15 days or the extension allowed, your return may be treated as an invalid return. This could potentially lead to interests, penalty, non-carry forward of losses and forfeiture of specific exemptions.

 

What happens if you do not respond to the defective return notice?

 

If you don’t rectify the return within 15 days or extended time, your return will be considered as invalid. It will be treated as if you have not filed your return and therefore, consequences such as penalty, interest, non-carry forward of losses, loss of specific exemptions may occur.

 

Steps to rectify a defective ITR

 

Access the e-filing portal by entering your PAN and password to log in.

 

After logging in, go to the 'e-Proceedings' tab. Select 'View Notices/Orders' to view the notice related to your defective return.

 

Carefully read the notice to understand the specific errors or omissions identified by the Income Tax Department.

 

Gather all required documents and information to address the issues raised. This may include updated bank details, missing TDS certificates, or other income-related documents.

 

Select the notice in the 'e-proceedings' section and choose the appropriate response option. You will be directed to a page where you can upload the required documents.

 

Make corrections as outlined in the notice. This might involve updating income details, attaching supporting documents, or filling in missing information.

 

After making all necessary adjustments, submit the revised return through the e-filing portal. Ensure that all the provided information is accurate and complete.

 

The Income Tax Department will send an acknowledgment confirming the receipt of your revised return.