Received Defective ITR Notice; Here’s How to Correct Defective ITR using E-Filing Portal

If you recently filed your income tax return, there's a good possibility you'll receive a defective return notice.

How to Correct Defective ITR

Reetu | Aug 24, 2024 |

Received Defective ITR Notice; Here’s How to Correct Defective ITR using E-Filing Portal

Received Defective ITR Notice; Here’s How to Correct Defective ITR using E-Filing Portal

If you recently filed your income tax return, there’s a good possibility you’ll receive a defective return notice. As per reports, the quantity of these notices is increasing. If you do receive one, don’t panic, under Section 139(9), you have 15 days to correct the defect.

What is a defective Income Tax return?

A tax return is considered defective if it has missing or conflicting information, whether in the main return, schedules or for any other cause. If your return is deemed defective, the Income Tax Department will notify you pursuant to Section 139(9) of the Income Tax Act. This message will be delivered to your registered email address or via post. You can also access the notice by logging into the e-filing portal.

Some Common Reasons Why ITR Classified as Defective

Name Mismatch: This occurs when the name on your PAN card does not match the name on your ITR.

TDS Credit Without Income: Obtaining Tax Deducted at Source (TDS) credit without disclosing the relevant income.

Missing or Incorrect Information: Errors or omissions in important details, such as bank account information.

Incomplete Return: Filing an incomplete return, such as not attaching required documents or omitting mandatory fields.

If your ITR is classified as ‘defective,’ you will get a notice under Section 139(9). Once you receive the notice, you normally have 15 days to rectify the defect and resubmit your return.

How to Correct a Defective ITR Using an E-filing Portal?

Log in: Go to the e-filing ITR portal and log in by entering your credentials.

Start Filing: Go to the ‘e-File’ area and choose ‘File Income Tax Return.’ Follow the onscreen instructions.

Select the Reason: When asked, select ‘Filed in Response to Notice u/s 139(9) to correct the defect’ as the filing reason.

Address the Defect: Examine the defect described in the notice. If you agree, simply file a revised ITR to address the issue.

Disagree Option: If you disagree with the notice, go to the ‘e-Proceedings’ tab, click ‘Disagree’ and explain your reasons in the text box.

How can Rectify a Defective ITR

Rectify Within 15 Days: After receiving a defective return notice, you have 15 days to correct the problem. If you require additional time, you can seek an extension.

Authorize Someone Else: You can also choose someone else, such as your tax advisor, to react to the notice on your behalf.

Act Quickly: If you don’t react within the specified period, your return may be ruled invalid. This could result in penalties, interest costs, or the inability to carry forward losses.

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