Introduction
Filing an income tax return is one of the common things that every person needs to file whether they are running a business or managing his/her finances. But, sometimes, even when you file an income tax return carefully, then also things can go wrong, which leads to receiving a Notice For Defective Return from the Income Tax Department under section 139(9).
If you are the one or your close ones have received such notice, don’t panic. We, at ApkiReturn, are here to guide you about the notice and how to respond effectively.
What is a Defective Return Notice under Section 139(9)?
A defective return notice under Section 139(9) is issued when the Income Tax Department finds some error or omission in your filed ITR, which they termed as ‘defective’. However, the department gives the chance to correct the errors.
The notice is sent to the registered email ID, and it can also be accessed through the Income Tax e-filing portal.
Common errors that lead to receiving this notice include:
- Incomplete Information: Missing important information such as bank details, personal details, etc.
- Mismatch TDS Details: The TDS (Tax Deducted at Source) claimed by the taxpayer does not match the details of the TDS available in Form 26AS.
- Incorrect Reporting: Discrepancies in income reporting, such as declaring income but not paying the corresponding tax.
- Missing Attachments: Certain returns require you to attach specific documents (like balance sheets, and profit and loss statements for businesses), and failing to do so can result in receiving the notice.
What Should You Do After Receiving a Notice u/s 139(9)?
If you receive a notice, just be calm and read the notice thoroughly. The notice consists of the details about the error found in the return and the instructions to correct them.
Here’s how you should respond to the notice:
Step 1. Visit the official Income Tax e-Filing Portal, and log in using your PAN number and password.
Step 2. Go to the e-proceedings tab and you will see the notice by clicking on ‘View Notice’. However, you will see no e-proceedings record, if you haven’t received the notice.
Step 3: Cross-check the information that is marked defective by the department with your filed ITR.
Step 4: Click on submit a response and you will be directed to a section where you will have to agree or disagree with the notice.
Step 5: If you select agree, then you will be directed to a page where you will need to rectify the errors and provide the necessary documents such as a TDS certificate, bank statement, or other document (if required). Whereas, if you select disagree then you need to submit the reasons why you feel so.
Step 6: After making all the necessary corrections, submit the revised return and you will receive an acknowledgment from the Income Tax Department. Make sure to double-check all the information entered for any further problems.
What Happens If You Don’t Respond?
If you do not respond to the notice within a given period, then the Income Tax Department can declare your return invalid. This means that legally as if you have never filed your return at all. The consequences of not responding to the notice can include penalties, interest on tax due, and loss of the opportunity to carry forward losses.
Tips for Avoiding Defective Returns in the Future
Here are some tips that you should follow to avoid defective returns in the future:
- Always double-check your return before submitting it, for any mismatch data or incorrect information.
- If your return is complex, don’t hesitate to contact or seek professional help and avoid any legal consequences.
- Ensure that you attach all the necessary documents to support all the information you entered at the time of filing ITR.
How APKI Return Can Help
At ApkiReturn, we understand that dealing with filing taxes and notices can be stressful, especially when you’re a business owner. That’s why we are here to ensure that your tax returns are filed accurately and on time.
With over 20 years of experience, ApkiReturn is a trusted partner for businesses and individuals alike. Our DPIIT Certificate of Recognition and a long track record of satisfied clients from over 200 companies speak to our expertise.
Book a consultation with one of the best CAs, Umesh Jethani, or give us a call at +91 7655156000 for all tax-related queries.
