The ITR filing deadline for taxpayers with no business income and non-audit cases was July 31, 206. Even if the return was submitted on time, there may be certain cases where the ITR is flagged as defective by the income tax department under Section 139(9) of the Income-tax Act, 1961.
Subsequently, you will receive a notice via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal. A return may be treated as defective on account of incomplete or inconsistent information mentioned in it or in the schedules, among other reasons.
Each ITR form is designed for specific categories of taxpayers, such as salaried individuals, those with capital gains, business income, or foreign assets. Hence, it's crucial to use the correct ITR form to ensure smooth and timely processing by the income tax department.
If your return is found defective, you get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you.
However, a taxpayer may seek adjournment and request for an extension, according to information available on tax department's website.
If you fail to respond to the defective notice within stipulated period then your return may be treated as invalid.
As a result, you may also face consequences such as penalty, additional interest, losing the provision to carry forward losses, and loss of specific exemptions.
Any errors or discrepancies require corrections within a specified timeline. In such cases, the return is not processed until the defects are rectified, which in turn may delay refunds and trigger additional verification if income details do not match the departmental records.
Taxpayers are given the option to correct genuine mistakes by filing a revised return. For AY 2026–27, a revised return can be filed up to 31 March 2027 or before completion of assessment by the tax department , whichever is earlier.
A revised return can be filed online through the income tax portal by selecting the option to revise the previous ITR and updating the correct ITR form and details.
Even if this timeline is missed, taxpayers may still regularise omissions by filing an Updated Return (ITR-U) with additional tax and interest, which can help reduce future litigation exposure. An individual can file an updated return within 48 months of the relevant assessment year.
There may not be a direct penalty simply for choosing the wrong income tax return form if the mistake is genuine and corrected within the prescribed timeline, according to Ritika Nayyar, Partner at Singhania & Co.
However, if the incorrect filing results in underreporting of income, excess deduction claims or inaccurate disclosures, taxpayers may face interest, penalties or scrutiny proceedings under the income tax law. Delayed correction can also impact refunds and carry forward of losses, she noted.
Eshita Gain is a digital journalist at Mint, where she joined in May 2025. She writes on corporate developments, personal finance, markets, and business trends, with a focus on delivering timely and relevant stories to a broad audience.
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While her core beat lies in business and finance, she is not confined to a single niche and frequently explores stories across domains, including international relations and policy developments.
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She holds a postgraduate diploma in business and financial journalism by Bloomberg from the Asian College of Journalism (ACJ), Chennai. During her time there, she received rigorous training in tracking financial data, interpreting corporate filings, and reporting on business developments. She has pursued her graduation from St. Joseph’s University, Bengaluru in a multi-disciplinary course. Her majors included Journalism, International Relations, peace and conflict studies.
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Eshita has previously worked in digital marketing, which enables her to write SEO friendly copies that are clear and engaging.
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Her primary interest lies in breaking down complex subjects and writing clear, accessible copies that inform readers. She aims to bridge the gap between technical financial language and everyday understanding.
Outside the newsroom, Eshita enjoys reading non-fiction, and exploring new places, constantly seeking fresh perspectives and stories beyond headlines.
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