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What is the Defective Return under section 139(9)

Meaning of Defective Return under section 139(9) of Income Tax Act-

When you have file your income tax return, which have arises any discrepancy or mistake or any information is missing, that return will be called as defective return. The department also compares and cross verified the details provided by you or the information is available with him, if they find any doubt the department issues a Defective Return notice u/s 139(9).

How to respond to a defective return u/s 139(9)-

You have to revise your return, mentioned with defects pointed out by the Income Tax Department, within 15 days from the receipt of intimation order under section 139(9). You can seek an extension by writing to your local Assessing Officer if you fail to revise your income tax return within 15 days.

Common cases where defective return notice is issued under section 139(9)-
  • If you haven’t attached a statement showing computation of your tax liability.
  • If you haven’t submit details or proof of taxes paid i.e. Advance Tax or Self-Assessment Tax if any.
  • If you fail to submit proofs of TDS or TCS etc.
  • In case you have subject to audit under section 44AB, but before you had filed the return, you missed to submit a copy of the report along with the proof of furnishing the report.
  • If you are required to maintain regular books of accounts under Income tax act, but you missed to submit any of the following documents-
  1. -Manufacturing Account, Trading Account, Profit & loss Account, Income & Expenditure account or the Balance Sheet.
  1. - In case of Partnership firm- Personal accounts of the partners
  1. - In case of Proprietor- Personal account of the proprietor
  1. - In case of AOP/BOI- Personal accounts of the members
  • If your accounts have been audited but you missed to provide copies of the audited profit & loss account, balance sheet and auditor’s report.
  • If you have subject to cost audit under Companies Act but you failed to submit copy of cost audit report.
  • Where the regular books of accounts are not maintained by the assessee, but missed to submit the following details-
  1. -The amount of Turnover or Gross receipts of business & profession, Gross profit, Expenses and the Net profit etc.
  1. -The amount of total Sundry Debtors, Sundry Creditors, Stock-in-hand, cash balances at the end of the year.
Consequences of not responding to notice u/s 139 (9)-
If an assessee fail to respond within the time mentioned in notice issued u/s 139(9), then the assessing officer may treat your return as invalid. Or says, it will be treated as you have not filed your income tax return for the year. Losses cannot be carried forward to next assessment years. The department may also imposed penalty for not filing of return as the case may be.


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