Defective ITR Notice: A defective ITR notice under Section 139(9) can be issued when your tax return contains missing, inconsistent, or incorrect details. But how much time you have to respond and what could happen if you ignore it are important things taxpayers should know.
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Defective ITR Notice: For Assessment Year (AY) 2026-27, taxpayers who have filed their income tax returns should keep an eye on their registered email and the e-filing portal.
If the Income Tax Department finds that a return contains missing, inconsistent, or incorrect information, it may issue a defective return notice under Section 139(9).
An income-tax return can be considered defective when the information provided is incomplete, inconsistent, or does not meet the requirements of the tax return form.
For example, a taxpayer may claim TDS credit but fail to report the corresponding income in the return. Similarly, certain details required for reporting business income may be left incomplete.
How will you know if your ITR is defective?
The Income Tax Department communicates the defect through:
A taxpayer gets 15 days from the date of receiving the notice to correct the defect or submit a response. However, the specific deadline mentioned in the notice should be followed if it provides a different time period.
If additional time is required, the taxpayer may seek an extension or adjournment, subject to the applicable procedure.
What are the common reasons for a defective ITR notice?
Some situations that can result in a defective return include:
TDS claimed without reporting the related income: A taxpayer claims TDS credit but does not include the corresponding receipt or income in the return.
Mismatch in gross receipts: The receipts linked to TDS in Form 26AS are higher than the total receipts reported under the relevant income heads.
Tax liability despite zero income: The return shows nil or zero income under the relevant heads and gross total income, but tax liability has still been calculated and paid.