FAQs On Defective Return under Section 139(9)

FAQs-Defective Return under Section 139(9) of the Income tax

Section 139 of the Income-tax Act, 1961 governs the filing of returns of income. Section 139(9) empowers the Income Tax Department to treat a return as defective where it suffers from specified omissions, inconsistencies, or non-compliance with prescribed requirements. A return treated as defective is not invalid by default; instead, the law provides the taxpayer an opportunity to rectify the defect within a prescribed time.

In practice, notices under section 139(9) are frequently issued for technical and procedural lapses—such as incomplete schedules, mismatches with audit reports, or incorrect ITR selection—rather than substantive tax evasion. This FAQ page explains the legal meaning, common defects, time limits, response mechanism, and consequences relating to a defective return under section 139(9), based on the Income-tax Act and official departmental practice.

Income tax compliance process for defective return under Section 139(9)

Frequently Asked Questions-Defective Return

A return of income is treated as defective under section 139(9) when it does not contain all the particulars required under the Act or the Income-tax Rules. Where a defect is identified, the Assessing Officer or the CPC intimates the taxpayer of the defect and provides an opportunity to rectify it within the prescribed time.

Notices under section 139(9) are generally issued by the Centralised Processing Centre (CPC) during return processing. In certain cases, such notices may also be issued by the jurisdictional Assessing Officer.

Common reasons include selection of an incorrect ITR form, non-furnishing of mandatory schedules, mismatch between income reported and audit report figures, failure to report balance sheet or profit and loss details where required, and non-payment or incorrect reporting of self-assessment tax.

No. A defective return is not invalid by default. It becomes invalid only if the taxpayer fails to rectify the defect within the prescribed time. If rectified in time, the return is treated as valid and processed accordingly.

The taxpayer is required to rectify the defect within 15 days from the date of intimation, or within such further period as may be allowed by the Income Tax Department on request.

Yes. The taxpayer may request an extension of time to rectify the defect through the Income Tax e-filing portal. Grant of extension is discretionary and depends on the reasons furnished.

Rectification is done electronically by logging into the Income Tax e-filing portal and submitting a response to the defective return notice, either by filing a corrected return or by furnishing the missing or corrected information, as specified in the notice.

No. Rectifying a defective return under section 139(9) is not the same as filing a revised return under section 139(5). Rectification addresses specific defects pointed out by the department, whereas a revised return is filed voluntarily to correct errors or omissions.

If the defect is not rectified within the prescribed time, the return is treated as invalid, and the consequences are the same as if no return had been filed. This may expose the taxpayer to further proceedings, including assessment, interest, and penalty, as applicable.

Yes. Rectification of a defective return does not bar the Income Tax Department from selecting the return for scrutiny assessment under section 143(2), if other risk parameters are triggered.

Only defects specifically covered under section 139(9) and the applicable rules can lead to a defective return notice. Minor clerical mistakes that do not affect completeness or correctness generally do not result in a 139(9) notice.

A notice under section 139(9) relates to defects in filing of the return, whereas an intimation under section 143(1) relates to processing of a valid return and may result in acceptance, adjustment, refund, or demand.

Issuance of a defective return notice by itself does not attract penalty. However, if the return becomes invalid due to non-rectification, consequential penalties and interest may arise under other provisions of the Act.

The taxpayer should carefully review the reason for defect, verify the applicable ITR form, reconcile figures with audit reports and schedules, ensure correct tax payment details, and submit a complete and accurate response within the prescribed time through the e-filing portal.

Key Takeaway

Section 139(9) serves as a curative provision, allowing taxpayers to correct procedural and technical defects in their returns without immediate adverse consequences. Most defective return notices arise from avoidable compliance lapses rather than substantive tax issues. Timely and accurate rectification ensures that the return remains valid and proceeds through normal processing.

Failure to respond to a defective return notice can have serious consequences, as the return may be treated as invalid, exposing the taxpayer to further assessment proceedings and statutory liabilities. Understanding the scope of section 139(9) enables taxpayers to treat such notices as an opportunity to regularise compliance and avoid unnecessary escalation.

Defective Return under Section 139(9) of Income Tax Act explained through FAQs
FAQs explaining defective return under Section 139(9) and the procedure for rectification under the Income-tax Act

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Disclaimer

This FAQ is for informational purposes only and does not constitute legal or professional advice. Tax positions should be evaluated based on individual facts and applicable law.