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Defective Return Notice
Meaning, Reasons, and What to Do Next
Filing your Income Tax Return (ITR) is an important responsibility for every taxpayer in India. However, sometimes, even after filing your return, the Income Tax Department may send you a notice. One such notice is called a “Defective Return Notice” under Section 139(9) of the Income Tax Act. If you’ve received this notice, don’t panic. In this article, we’ll explain what it means, why it happens, how to fix it, and what deadlines you must keep in mind.
What Is a Defective Return Notice?
A Defective Return Notice is a communication sent by the Income Tax Department when your filed ITR has one or more errors or missing details. These errors make the return “defective” or incomplete under tax rules.
This notice gives you an opportunity to correct the mistakes and submit a revised return. If you don’t respond within the specified time, your return may be treated as invalid, which means it’s as if you never filed your ITR at all.
Why Do You Receive a Defective Return Notice?
There can be several reasons why your ITR is considered defective. Some of the most common ones include:
1. Missing Income Details
If you haven’t reported all your income (e.g., salary, interest, rent, or capital gains, lottery Income, Shares & Mutual Fund sold), the return may be considered defective.
2. Mismatch in Tax Details
When there is a mismatch between the TDS or advance tax details reported in your return and what appears in Form 26AS or AIS, the system may flag it as defective.
3. Incomplete Filing
If you’ve submitted the return without attaching mandatory forms, schedules, or audit reports (if applicable), it may be defective.
4. Incorrect ITR Form Used
Using the wrong ITR form for your income type (like filing ITR-1 instead of ITR-3 if you have business income) can result in a defective return.
5. No Profit and Loss or Balance Sheet in Business Cases
If you’re a business owner or professional and you haven’t filled the P&L account and balance sheet details, the return may be flagged.
6. Tax Payable Shown but Not Paid
If your ITR shows a tax payable amount and it hasn’t been paid before filing, it is considered defective.
What Happens If You Ignore the Defective Return Notice?
If you do not respond to the notice within the time allowed (usually 15 days from the date of the notice), then:
- Your ITR will be treated as invalid.
- It will be assumed that you have not filed the return at all.
- You may lose benefits such as carrying forward losses.
Penalties and interest under Section 234A/B/C may apply.
How to Respond to a Defective Return Notice?
Here is a step-by-step guide to correcting a defective return:
Step 1: Log in to the Income Tax Portal
Visit https://www.incometax.gov.in and log in with your PAN and password.
Step 2: Go to Pending Actions
Under the “e-File” section, click on “e-File in response to notice u/s 139(9)”.
Step 3: Select the Notice
You will see the defective return notice listed. Click on “Submit Response”.
Step 4: Choose the Right Option
You will be given two options:
- Agree with the defect and file a revised return.
- Disagree with the defect (if you think the notice was issued wrongly). You will need to provide a valid reason.
Step 5: File Revised Return
If you agree, correct the ITR with the required information and submit a revised return using the same ITR form, quoting the Original Acknowledgement Number.
Important Deadlines to Remember
Task | Deadline |
Respond to Defective Return Notice | Within 15 days of receiving the notice |
File Corrected Return | Within the same 15-day window |
Missed Deadline? | Request for extension, or else return will be treated as invalid |
Who Can Receive a Defective Return Notice?
Anyone who files ITR with mistakes or incomplete information can get this notice, including:
- Salaried individuals
- Business owners
- Freelancers and consultants
- Professionals (Doctors, CAs, Lawyers)
- Senior citizens
- NRIs
Can Easy Return Help You Fix a Defective Return?
Yes, if you’ve received a defective return notice and are unsure what to do, our experts at Easy Return can help you:
- Identify the exact reason for the defect
- Revise and refile your return correctly
- Ensure your return is no longer defective
- Avoid any penalties or notices in the future
Easy Return offers professional CA-assisted ITR Filing starting at just ₹399.
Final Words
Getting a Defective Return Notice doesn’t mean you’ve committed fraud or will face legal trouble. It’s just a technical issue that you’re allowed to correct. But it’s important to act on it quickly and correctly.
By understanding what caused the defect and revising your return within the time limit, you can avoid complications and ensure that your tax record stays clean.
If you need help, Easy Return makes it simple and affordable to fix your ITR problems—so you can get back to your life stress-free.
FAQ
It is a return filed with errors or missing information, which needs to be corrected by the taxpayer.
If you fail to respond within 15 days, your ITR is treated as not filed, which can lead to penalties and loss of benefits.
Yes, you can request an extension on the portal, but approval is at the discretion of the assessing officer.
Yes. Even salaried individuals can receive this notice if they miss reporting income or claim incorrect deductions.
Yes, if you're eligible for a refund and the revised return is correct, the refund will be processed normally.
The most common reasons include missing income details, mismatch in tax credits, using the wrong ITR form, or filing without paying the tax due.
Yes, if you believe the notice was issued incorrectly, you can disagree and submit your reason online through the Income Tax portal.
There is no direct penalty for receiving a defective return notice, but ignoring it can result in your return being treated as invalid, leading to penalties for non-filing.
Section 139(9) of the Income Tax Act allows the department to notify taxpayers if their return is defective and gives them a chance to correct it.
No government fee is charged, but if you take the help of a tax expert or CA, they may charge a professional fee.
Yes, as long as you respond to the defective return notice within 15 days, you can correct and refile—even after the original ITR filing due date.
Yes, once the defect is rectified and the return is accepted, your original return will be considered valid from the original filing date.
Log in to www.incometax.gov.in, go to e-File > Response to notice u/s 139(9), and check the status.
If your return is invalid, it will be considered as not filed, and you may have to file a belated return or face penalties.
Easy Return offers affordable, CA-assisted services to help you identify the issue, revise your ITR, and resubmit it correctly—all within the deadline.