How to deal with Defective Return Notice under section 139(9) of Income Tax Act


Income Tax department will send you a defective return notice under section 139(9) of the Income Tax Act, when a tax return filled to the department has not been completed in all respect. Notice u/s 139(9) is an intimation to the assesse for defectness in the Income tax return filled and to file revised Income tax return after correcting them all within the stipulated time.

Reasons of receiving defective return Notice-

A defective return notice is generally sent to the assessee if he fails to furnish some necessary information or documents with the tax return due to which an assessing officer cannot verify assesee Income and deduction claims. E.g. Not filing Form 10E in support of your claim or not filling of tax audit report or not filling of balance sheet and profit and loss account.

There may be several reasons due to which Income tax return can be considered defective and the I-T department can send you a defective return notice under section 139(9).

  1. Not filling of all necessary annexure, statements in the Income tax return.
  2. Taxes not paid in full or incorrect details of self assessement challan paid.
  3. Tax actually paid does not match with the tax payable in the income tax return or taxes are not paid in full.
  4. The name, gender or date of birth does not match with the PAN provided in the return.
  5. While filing ITR 4, total presumptive income is shown less than 8% of gross turnover or receipts as in this case ITR 3 should have been filed.
  6. Gross receipt or income u/s 44AD is shown more than Rs. 2 Crore in ITR 4.
  7. Non filling of balance sheet and Profit & loss account whenever required.
  8. TDS details not matching with form 26AS.
  9. No income details has been provided in ITR but details regarding taxes paid have been provided.

How to Correct Defective Return

When we have been served with notice of defective return u/s 139(9), we have to file the return by revising it after getting receipt of intimation by the Income Tax Department.

All you need to do is to made necessary changes in the return and just select the option of revised return in place of original one. After that put an acknowledgemnt no. with date mentioned in the ITR-V filled in original.


There is nothing major to be worry about defective return notice received from Income Tax department. Just consult with centrik, we will help you out to determine the lacunas in original return filled and make all them correct in the revised return within the ambit of the law and stipulated time.


Disclaimer – the above summary is based on the personal interpretation of the revised regulations, which may differ person to person. Hence, the readers are expected to take expert opinion before placing reliance on this article.

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