Understand Defective Return Notice under Section 139 (9)

If you get the Notice under Section 139 (9) then it is about Defective Return Notice. You can get this Income Tax Notice under Section 139 (9) due to various reasons and mistakes done while filing your income tax returns. There is no need to panic about this notice as you just need to understand the reason behind it which you will get through mail by Income Tax Department.

In case if you will get the Defective Return Notice then you just need to correct your mistakes and provide the required information mention on mail while filing your return again within given deadline. You will get 15 days to rectify the errors and file your returns correctly. In case if you ignore this notice and fail to rectify the errors mention by the Income Tax Department then your return will be treated as invalid which can be resulted into serious consequences.

Reasons of Defective Return Notice under Section 139 (9):

- Proof of TDS, Advance Tax and Self Assessment Tax.

- Incorrect Income Details Information.

- Claiming Income Tax Refund without paying full taxes.

- Mismatch name on Income Tax Return and PAN Card.

- Fail to provide copy as proof in case of audit under Section 44AB.

- Incorrect income information under the head “profits and gains”.

- Failure to provide mandatory information in ITR form.

It is very important to rectify these errors and file your income tax return within given deadline.

How to rectify the errors under in Defective Return Notice u/s Section 139 (9)?

The process to submit the response to Defective Return under Section 139 (9) as follows:

-Login to Income Tax e-filing Website: http://www.incometaxindiaefiling.gov.in/.

-Click on “e-file in response to Notice u/s 139 (9).

-You will be redirected to the page where you can check the Defective Return Information.

-If the assesse agree with the specified defective return info then you need to select “Yes” under the column name “Do you agree with defect”. In other case Assess can also select “No” if assesse does not agree with the defective return and mention remarks also to provide information.

-If Assesse is agree with defective return and selected “Yes” then Assesse need to upload the relevant XML Return.

-On successful completion of the response to the defective return assesse can view the success screen and click on “View” link under response column. Assesse can also note down the acknowledge number and date while filing the Return.

Click here to know about the Income Tax notice under Section 143: https://www.trutax.in/income-tax-notice

Income Tax Notice-Understand Section 143

As we all know that it is very important to file your income tax returns on time but filing ITR correctly is also very important. If there will be any error in income tax return filed by you then you can expect income tax notice.
In that case you no need to panic about the income tax notice and just need to understand the various sections under which you have received it.

Section 143(1):

This is an intimation about the returns filed by you.
Time limit to respond: If tax is due then you will have to pay it in within 30 days. If there is no discrepancy then you no need to worry about this.
You can contact our experts for any assistance: https://www.trutax.in/affordable-tax-services-and-plans

Section 143(1A):

This income tax notice under section 134(1) is sent only if there is any discrepancy in the income mentioned in the return and form 15, Section 80C deductions and Form 16AS, then verification will be sought.
Time limit to respond: Within 30 days of issue of intimation.
You can contact our experts for any assistance: https://www.trutax.in/affordable-tax-services-and-plans

Section-143(2):

If you get notice under section 143(2), it means your returns has been selected for scrutiny by Assessing officer which means the tax filed return by you was incomplete in document or not proper.
This can be of three types:

• Limited purpose Scrutiny.
• Complete Scrutiny.
• Manual Scrutiny.

Time limit to respond: The assessee will have to appear in person before the officer on the date specified in the notice.

If you fail to comply with the provisions of this section:

• Prosecution up to one year with or without fine.
• Penalty of Rs. 10,000 for each failure under section 271(1) (b).
• Best Judgement assessment of your case under section 144.