What is a defective return?

Defective notice:

1. When any important information is missing or reported wrongly on the return, it is known as a defective return.

2. In any of the above cases, the income tax department issues a defective notice u/s 139(9) to the taxpayers, intimating them about the same and asking them to correct the inaccuracies present in the return.

3. You are required to make the necessary corrections in the return within 15 days of receiving the notice.

4. The defective return notice u/s 139(9) is issued via email to your registered email ID. You can also access the notice on the income tax e-filing portal.

Common reasons for defective return:
1. If you fail to file return in the given prescribed format or left any mandatory field empty.

2. If you haven't attached the statement showing computation of your tax liability.

3. If you have filed the wrong ITR form.

4. If Gross income as referred in AIS/TIS/26AS has not been considered in respective heads of ITR.
 
5. If the tax has not been paid in full.
 
6. If your business underwent an audit under section 44AB, but you failed to submit copy of the audit report with your tax return.
 
7. If you haven't provided the income details in return, when the corresponding tax deducted (TDS) has been claimed.
 
8. If you are required to maintain a balance sheet and profit-loss statement but failed to do so.

 9. If there is a mismatch between the name mentioned on the income tax return and on the PAN card.

Whether it is mandatory to submit response against this notice?

1. Yes, it is mandatory to submit response against 139(9) notice within specified time period.

2. If no response is submitted within specified time period, your ITR will be considered as defective and all consequences of non filing of Income Tax return within specifi