Section 139(9) of Income Tax Act: Defective Return and How to Respond?

Most people feel a sense of relief once their income tax return is filed. It’s off the checklist, at least in your mind. So when a message arrives saying your return is ‘defective’, the first reaction is usually confusion, sometimes even panic. This is exactly where section 139(9) of income tax act comes into the picture, and understanding its intent makes the situation far less stressful.

A defective return under income tax doesn’t mean you’ve done anything wrong on purpose. In everyday practice, these defects are often small and unintentional. It could be a missing figure, an incorrect income head, a TDS mismatch, or a schedule that was left blank. Under section 139(9), the tax department simply flags these gaps and gives you time to correct them instead of rejecting the return outright.

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When you receive an income tax notice under section 139(9), it clearly mentions what the issue is and how you should respond. This notice is more of a correction window than a warning. Many such notices arise because returns are filed quickly, sometimes relying too heavily on pre-filled data without reviewing it properly.

The steps you take to deal with a defective return for income tax are quite easy to follow. All you need to do is log into the income tax online portal, find out what defect has been indicated, and refile the corrected return. In many cases, this will involve updating one or more pieces of income information, making changes to the TDS, or finishing any missing schedules. The return will thereafter be deemed a valid return as long as the timely corrective action to the original return has been completed, and the return will be processed in a similar manner to an acceptable return.

What creates the problems is failing to respond to the notice. If a taxpayer fails to respond to a notice regarding a defective return under section 139(9), that return will ultimately be nullified. This can result in penalties being assessed in addition to the ongoing hassle of follow up on the defective return, which can be far worse than having addressed the initial error sooner.

Understanding section 139(9) of the income tax act helps put things into perspective. Even careful taxpayers receive such notices occasionally. It’s not a sign of serious trouble, just a prompt to review and correct. When handled calmly and on time, a defective return is a minor issue, not a major roadblock, in your tax filing journey.

And while correcting a defective return is straightforward, you can also make your taxes work for you. Stay on top of your finances and turn tax compliance into wealth creation—invest in a tax-saving ELSS today and grow your savings while staying stress-free about your returns.