How to fill defective return u/s 139 (9)?

A notice gets issued by the income tax department if a defective return is discovered to rectify it following the provisions as per Section 139(9) of the Income Tax Act 1961. If the rectification is not conducted within 15 days or an extended period, the return is considered invalid following the prescribed manner.

What is the provision of defective return under Section 139(9)?

One may make a mistake in filing the income tax returns or miss entering specific details. In such a situation, the return is considered a ‘defective return’. The income tax department's notice is issued if a defective return is discovered to rectify it following the provisions as per Section 139(9) of the Income Tax Act 1961. Non-rectification of these mistakes on time can direct to unpleasant results. In this article, we shall know about circumstances which affect the return as defective and the procedure to deal with the notice allocated by the IT Department.

How to generate an ITR XML file for 139(9)?

The step-by-step procedure to generate the XML file for filing the defective return under Sec. 139(9) are as follows:


Step 1: Using the browser of your choice, visit www.incometaxindiaefiling.gov.in. Select the ‘Download’ section on the homepage of the website.


Step 2: Choose the assessment year for filing the returns. Depending on the kind of earnings one has received in the financial year. Select and download the related ITR Form for offline filing.


Step 3: For online filing, one can choose the ‘Pre-fill’ option to avoid re=entering the already entered personal information, income particulars, TDS other details.


Step 4: Once you fill in the additional information, click on ‘Calculate’ to count the tax and interest levied. If there is any payable tax or refund amount, It can be checked.


Step 5: Do not forget to save all the changes and after that, click on the option saying ‘Generate XML’. This way, you can generate and save the XML file on your desired device.

How to file the defective return under Sec. 139(9)?

Notice of defective return is usually sent, and the assessee to provide an opportunity to fix the mistake within fifteen days from the date of receiving such notice. This Assessing Officer may further authorise an extended time on request of the assessee. 

If the mistake is not corrected within the assigned fifteen days or the extended time allowed, the original return will be considered invalid, which implies that no income tax return has been filed.

How to respond to the defective return notice under section 139(9)?

The defective return is issued under the following situations:

1. Incomplete ITR
2. Missing information on taxes
3. TDS claimed but corresponding income not offered for tax
4. Related to books of accounts
5. Related to Income Tax Audit
6. Related to Cost Audit
7. Related to Presumptive Taxation
8. Unpaid taxes
9. Incorrect details in ITR
10. Mismatch in the name.

If the rectification is not conducted within 15 days or an extended period, the return will be invalid. 
 

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