How to Resolve Notice u/s 139(9) for Defective Returns

Filing income tax returns is a crucial responsibility for every taxpayer in India. However, errors or omissions in the return can lead to receiving a Notice u/s 139(9) from the Income Tax Department. This notice indicates that your return has been flagged as defective under Section 139(9) of the Income Tax Act and requires correction. Ignoring it may result in your return being treated as invalid.

Understanding the intricacies of 139(9) of Income Tax Act and fixing errors efficiently is essential to avoid complications. TaxSpanner, a leading tax solutions provider, offers expert assistance to help you navigate and resolve defective return notices smoothly.

What is a Notice u/s 139(9)?

A Notice u/s 139(9) is issued when the Income Tax Department identifies discrepancies or missing information in a taxpayer’s filed return. If you receive this notice, it means that your return has been marked as defective and needs rectification within the prescribed time frame, usually 15 days from the date of intimation.

Common Reasons for Receiving Notice 139 9

Several issues can lead to a defective return notice under 139(9) of Income Tax Act. Some of the most common reasons include:

Missing Essential Details

If mandatory details such as PAN, income details, or tax computation are missing, the return is flagged as defective.

Mismatch in Tax Paid and Reported Income

If your tax payments (TDS, advance tax, etc.) do not match the reported income, a Notice u/s 139(9) may be issued.

Incorrect Claim of Deductions

Claiming deductions under Section 80C, 80D, or other sections without proper documentation can trigger a defective return notice.

Filing ITR in the Wrong Form

If a taxpayer files the wrong ITR form, it leads to a defective return.

Non-Disclosure of Exempt Income

Even though certain incomes are tax-exempt, they must still be reported. Failure to do so can result in a Notice 139(9).

Mismatch in Bank Details

Errors in entering bank details for refund processing can also result in defective return notices.

How to Respond to a Defective Return Notice?

If you receive a Notice u/s 139(9), you must rectify the errors and submit a corrected return within the given timeline. Here’s how you can respond effectively:

Step 1: Download the Notice

Log in to the Income Tax e-Filing portal and download the Notice u/s 139(9) from the 'e-Proceedings' section.

Step 2: Identify the Defects

Carefully read the notice and understand the specific defects mentioned under Section 139(9) of the Income Tax Act.

Step 3: Prepare a Corrected Return

Use the correct ITR form, make sure all details are accurate, and make necessary corrections to fix the identified errors.

Step 4: Submit the Revised Return

Once the corrections are made, resubmit your return using the ‘e-File’ option on the portal. Select the option ‘In response to notice u/s 139(9)’ while submitting the revised return.

Step 5: Verify the Submission

After filing the corrected return, verify it using Aadhaar OTP, net banking, or a physical ITR-V form to guarantee the process is complete.

Why Choose TaxSpanner for Resolving Notice u/s 139(9)?

Handling tax notices can be complex, and any further errors may lead to rejection of your return. With TaxSpanner, you get expert tax assistance to resolve defective return notices quickly and efficiently. Here’s why you should rely on TaxSpanner:

Expert Tax Consultants – Get personalized guidance from tax professionals.

Error-Free Filing – Making sure all corrections comply with Section 139(9) of Income Tax Act.

Timely Resolution – Avoid delays and penalties by responding within the stipulated time.

End-to-End Assistance – From reviewing the notice to filing a revised return, TaxSpanner handles it all.

In conclusion, receiving a Notice u/s 139(9) can be stressful, but with the right approach and expert guidance, you can resolve it effortlessly. By understanding Section 139(9) of the Income Tax Act, identifying common errors, and filing a corrected return in time, you can make sure compliance and avoid complications with the Income Tax Department. If you’ve received a defective return notice, don’t worry! TaxSpanner is here to help you fix errors seamlessly and make sure your return is accepted without any hassle. Get professional tax assistance today and stay stress-free!