BI CFO / Notice Desk / Guide
Defective return notice under section 139(9)
| What it is | The department says your return is incomplete or inconsistent |
| Deadline | 15 days from the notice, unless extended |
| Risk | High: if not corrected, the return is treated as never filed |
| Our fee to respond | ₹3,000 |
Send your notice to a CA Free first look within 1 working day.
Why you received it
A return is defective when key information is missing or inconsistent. The notice lists an error code and a description.
If you do not correct it in time, the return is treated as invalid, as if it was never filed. That can mean late fees, loss of carried-forward losses and interest.
Common reasons
- Tax payable shown in the return but not paid in full
- Gross receipts in Form 26AS higher than the turnover in the return
- TDS claimed without showing the matching income
- Business income shown without the balance sheet and profit and loss details the form requires
- Audit required but the audit report not filed
How to respond
- Open the notice under Pending Actions on the e-filing portal.
- Choose to agree and correct the return, or disagree with reasons.
- If you agree, file the corrected return in response to the notice, using the same form, before the deadline.
- If you need more time, request an extension on the portal before the deadline.
Income tax notices about years up to tax year 2025-26 still cite the Income-tax Act, 1961, which is why most notices issued today use the familiar section numbers. Notices about tax year 2026-27 onwards cite the renumbered sections of the Income-tax Act, 2025; the process is broadly the same.
Common questions
Can I file a fresh return instead?
Respond to the notice itself; a fresh return outside the notice may not cure the defect.
Will I pay a penalty?
Not if you correct it in time. Interest applies on any tax that was unpaid.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Section 143(1) intimation: what it means and what to do
- Section 245: refund adjusted against an old demand
- Section 148A notice: before your assessment is reopened
- Section 143(2) scrutiny notice: what happens next
- GST ASMT-10: discrepancies found in your returns
- GST DRC-01A and DRC-01: before a demand is confirmed
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.