Revise the defective ITR within 15 days of notice addressing the defects

If you make any mistake in filing income tax return (ITR), then you will get a defective return notice as per Section 139(9) of Income Tax Act to rectify defects within 15 days from the date of receiving such intimation. The assessing officer can also allow extended period on the application. If you do not rectify the defects within this period then it would be deemed that you have not filled any return of income.

Reasons for notice

An intimation from I-T department is sent to a taxpayer when the assessing officer has found error in the ITR filed.

(a) When return is not submitted in the prescribed form with all annexures and statements duly filled.

(b) ITR should be accompanied by proof of tax, if any claimed to have been deducted or collected at source and the advance tax and self assessment tax, if any claimed.

(c) In case the entity is maintaining regular books of accounts, ensure that copies of trading, profit & loss account, income and expenditure account, personal account of the partners (partnership firms), personal accounts (proprietary concern) and balance sheet are submitted.

(d) All the entities who are required to get their books of accounts audited should ensure that audited profit & loss account along with balance sheet are submitted;

(e) Cost audit report as per Section 233B.

Response to notice

Return should be revised within the stipulated time period addressing the defects. In case the assessee does not rectify the defect within the said period but does it before the completion of assessment then the assessing officer may condone the delay and treat the return as valid return.

In order to revise your income tax return you should do the following:

a) Download the ITR from the income tax department website.

(b) On the ITR, select the option “In response to a notice under Section 139(9) where the original return filed was a defective return.

(c) Enter the reference number, available on the notice, and acknowledgment number and date of filing original return.

(d) Complete the ITR including the rectification required.

(e) Generate the XML File and upload it to the I-T Department website

(f) Select e-File in response to notice u/s 139(9) under the e-File section and upload the rectified XML using the password mentioned in the notice.

(g) Confirmation message with an acknowledgment number appears on the website on successful upload.