If you've recently submitted income tax return, there is a chance that you could receive a defective ITR notice.
Anisha Kumari | Aug 27, 2024 |
Defective ITR Notice: How to Fix a Defective Income Tax Return; Know Here
If you’ve recently submitted your income tax return, there might be a chance that you could receive a notice that your return is defective. According to reports, the number of such notices has been increasing. However, there’s no need to worry if you receive one, you’re provided with a 15-day window to correct the defect after receiving the notice under Section 139(9) of the Income Tax Act.
Some common reasons for such a notice stating your ITR to be defective include:
1. Mismatched Name: It happens when the name provided in your ITR doesn’t match your PAN card name.
2. TDS Credit Without Reporting Income: You claim the credit of TDS without reporting the income for which this credit is claimed.
3. Incomplete Return: An incomplete return, for example, was filed with some documents not attached or certain fields that are mandatory not filled.
In the event your ITR is defective, a notice will be issued under Section 139(9). On receiving this notice, one generally gets 15 days to rectify the defect and resubmit the return.
In the case of the notice of a defective ITR, the steps for its rectification in the E-Filling portal are:
1. Login: Access the e-filing ITR portal by keying in your login credentials.
2. Start Filing: At the top-right corner, click the ‘e-File’ button, followed by the option for the filing of your Income Tax Return. Then, follow the instructions on the screen.
3. Reason for Selection: If asked, select the reason for filing as “Filed in Response to Notice u/s 139(9) to rectify the defect”.
4. Address the Defect: You need to cross-verify the defect that has been shown in the notice. If you find it to be correct, then you must file a fresh ITR taking care of that defect in the return.
5. Disagree Option: If you disagree with the notice, proceed to the ‘e-Proceedings,’ use the disagree button, and explain in detail your disagreement in the text field that would present.
1. Correction within 15 Days: You may correct the defect within 15 days from receipt of the notice. If you need additional time, you may ask for an extension.
2. Authorize Someone Else: You can even authorize anyone else, such as your tax advisor, to respond to the notice on your behalf.
3. Act Promptly: If you do not respond within the stipulated period, your return might turn void. The consequences might bring you penalties, interest charges, and even a loss of carrying forward your losses.
A return shall be considered defective if it contains incomplete or inconsistent information, whether in the main return, the schedules, or for any other reason. If your return is considered defective, the Income Tax Department will inform you under Section 139(9) of the Income Tax Act. The intimation shall be sent to your registered email ID or by post. You can also view the intimation by logging into the e-filing portal.
By doing so, you can easily correct any defect in your ITR and save yourself from probable penalties.
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