What is the Defective return u/s 139 (9): A return is said to be defective if the return has not filed as per the provisions of income tax. If your return found defective then the Income-tax department will send you to notice u/s 139 (9) of Income tax act 1961. The length (The time within which assessee has to respond) of the notice 15 days. here we know how to file defective return u/s 139 (9).
common cases of Defective Returns:
There were many a reason for defective notice most common reasons are as follows
- Not filling or filling wrong details in mandatory fields like filling invalid Pan.No, Not filling Assessee Name
- If you miss submitting proofs of computing, TDS, TCS, and payment of Advance tax
- If the Business had undergone audit under 44AB. If the copy of the audited profit & loss a/c or Balance sheet has not been submitted.
- If the Business has to maintained books u/s 44AA and the business has not been maintained so far and the proof had not been given
- If the Assessee is getting the benefits of presentive taxation and the Income or turnover competition is not satisfactory
How to file Defective return u/s 139 (9)
Here we know how to file defective return u/s 139 (9) by using following steps :
Step-1 :
First, you have to download the ITR Return Excel File from Incometaxindiaefiling.com and open the file and go to security alert Option to tick the enable content.
Step-2:
Every Defective return has to be filled under sections 18-response u/s 139 (9), Receipt.No., Date of filling, Notice.No, Response u/s 139 (9) Notice Date.
Step-3:
After filling the all details in defective return, go to Pre XML file and click the save XML then automatically export the file in XML format.
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Step-4:
Go to www.incometaxindiaefiling.gov.in website and enter the User ID (Pan Number) and Password for login.
Step-5:
After login, go to e-file → Response to Notice u/s 139(9) and click the submit button
Step-6:
After clicking the submit button open the Response to Notice u/s 139(9) and see the error code and read the Error Description and probable resolution then agree with the defective return.
Step 7:
Import the Defective return XML file
Step 8:
After uploading the Defective return XML file, It will show successfully uploaded and get the acknowledgment Number
