Unable to complete your ITR filing?
A return may be treated as defective when required information, statements or particulars are missing or inconsistent. Under section 139(9), the Department can notify the defect and allow the taxpayer an opportunity to correct it. A defective-return notice is not the same as a tax demand or scrutiny notice.
The statutory correction period is generally 15 days from the date of intimation, or a further period allowed by the Assessing Officer on request. Always follow the exact deadline shown in the notice.
Common reasons for a defective return
- an incorrect ITR form was used for the taxpayer’s income or status;
- mandatory schedules, balance-sheet particulars, profit-and-loss details or audit information are incomplete;
- the income, turnover, tax-audit report and return schedules do not reconcile;
- tax required for an updated return has not been paid or correctly reported;
- relief under section 89 is claimed without the required Form 10E; or
- the return contains another defect specifically identified by the Department.
Income-tax returns are generally annexure-less. A return does not become defective merely because ordinary supporting documents were not attached. The defect must arise under the statutory conditions or from the required return particulars.
How to respond on the portal
- Sign in to the e-Filing portal.
- Open Pending Actions > e-Proceedings > For Your Action.
- Select the defective-return proceeding and read the defect code and description.
- Choose whether you agree with the defect.
- If you agree, correct the return data and submit the response in the manner enabled by the portal.
- If you disagree, provide a concise legal and factual explanation with supporting evidence.
- Review the complete response because a submitted e-Proceedings response may not be editable.
- Save the acknowledgement and monitor the proceeding for further communication.
Correct only the identified defect after reviewing the full return. Replacing one figure without updating connected schedules can create a second inconsistency.
What happens if the defect is not corrected
If a valid defect is not corrected within the permitted period, the return may be treated as invalid. It can then be regarded as though no return had been filed, which may affect carry-forward of losses, interest, late-filing consequences and other rights or obligations.
The Assessing Officer may, in the circumstances permitted by law, condone a delayed correction made before completion of assessment. This is discretionary and should not be relied on as a substitute for timely compliance.
Wrong ITR form: practical approach
Where the defect is use of the wrong form, first identify the correct form from the taxpayer’s residential status, income sources, ownership interests and statutory restrictions. Transfer all income and tax-credit data carefully, recheck every mandatory schedule, and then respond through the defective-return proceeding.
Income-tax Act, 2025 mapping
Section 139(9) of the 1961 Act corresponds to section 263(7) of the Income-tax Act, 2025. However, a defective-return notice concerning FY 2025-26/AY 2026-27 remains governed by section 139(9) of the 1961 Act even if the notice is issued after 1 April 2026. Section 263(7) applies to returns governed by the 2025 Act for Tax Year 2026-27.
Common mistakes
- Treating the notice as spam without authenticating it.
- Missing the 15-day period.
- Uploading an explanation without correcting the return when correction is required.
- Changing unrelated income or deduction figures.
- Assuming submission is complete without saving the acknowledgement.
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Comments
4 comments
How to get and correct the return xml..
yes necessary to know complete procedure for doawnloading xml file and uploading
Hi,
I have got the email regarding the defective return. But the same is not reflected in the website under defective return 139(9)?
what is the next step? how to respond it now?
please help
Same for me
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