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Defective ITR: Reason for Notice U/S 139 (9) with Respond

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By Arpit Kulshrestha
Know About Defective Income Tax Return

Individuals may receive a notification under Section 139(9) of the Income Tax Act of 1961 if the Assessing Officer (AO) finds their income tax return (ITR) to be "defective." According to some reports, this may happen if the ITR has errors or missing information. One common instance is when a person's name on their PAN card is spelled differently than it is on their ITR form. The income tax department will issue a notification to rectify the defective ITR in such circumstances.

Major Reasons for Defective Income Tax Returns

A defective Income tax return can result from several mistakes or discrepancies, say tax experts. Here are some common reasons:

Addressing Data Inaccuracy in the AIS (Accounting Information System)

This can happen when the taxpayer enters the incorrect challan number when submitting their ITR, pays advance tax for the incorrect assessment year, or has discrepancies between their Form 26AS, AIS, or TIS because their employer or bank submitted incorrect TDS returns or made erroneous entries in their TDS returns.

Use of the Incorrect ITR Form

Taxpayers are responsible for choosing the correct ITR form according to their income sources, residency status, and other variables. A defective status may result from filing the ITR using the incorrect form.

Errors in Calculation

Calculation errors can result in inconsistencies in the ITR and a defective status if the taxpayer incorrectly estimates their income, deductions, or taxes due.

Missing or Insufficient Data

The ITR may be deemed deficient if incomplete information is provided or fields are left empty.

Income Non-disclosure and Its Implications

An incomplete ITR may result if the taxpayer does not disclose all sources of income, including interest income, rental income, capital gains, and income from other investments.

The tax professionals further stated that in order to rectify a defective ITR, the taxpayer must reply to the notice they received under Section 139(9) within the given time period. They are advised to take the following steps:

How to Respond Notice Received U/S 139(9) for Defective ITR

According to statements made by tax professionals, the necessary course of action to rectify a defective Income Tax Return (ITR) should respond to the notice received under Section 139(9) within the designated time frame. The professionals offer the following recommendations:

Thoroughly Read the Notice

Carefully examine the notice from the Income Tax Department to gain a comprehensive understanding of the defects identified.

Rectify the Inaccuracies

Identify the exact errors or discrepancies highlighted in the notice and proceed to rectify them in the ITR accordingly.

Resubmit the Revised ITR

Ensure the submission of the updated ITR within the stipulated period mentioned in the notice. It is crucial to provide all the requisite information with precision this time.

Effective Practices for Sustaining Supporting Documentation 

To substantiate the revised information included in the ITR, retain copies of all relevant documents, such as bank statements, Form 16s, TDS certificates, and other necessary records.

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