How to File a Revised Return After Receiving a Defective Notice
- Rajesh Kumar Kar
- Dec 10, 2025
- 8 min read
A defective return notice under Section 139(9) of the Income Tax Act, 1961, is issued when your income tax return (ITR) contains missing details, inconsistencies, or calculation errors. Such notices are common and must be addressed promptly to prevent your return from being treated as invalid. Failure to respond within 15 days may lead to penalties and the loss of benefits like carry-forward of losses. Understanding how to respond and file a corrected or revised return is essential to maintain compliance and avoid legal consequences.
When a defective notice is received, the taxpayer must correct the identified errors, prepare a revised return using the same ITR form, and submit it within the specified deadline on the Income Tax e-filing portal. This process ensures the return remains valid and all eligible deductions and benefits are retained.
Table of Contents
Understanding Defective Return Notice under Section 139(9)
A defective return notice under Section 139(9) of the Income Tax Act is issued when the Income Tax Department finds errors, omissions, or discrepancies in a filed Income Tax Return (ITR). Such issues make the return “defective,” meaning it cannot be processed until corrected. The notice allows taxpayers to fix these errors within a specified time, usually 15 days from receiving the intimation. Common triggers include missing income details, invalid bank information, mismatched TDS, or incorrect form selection. The purpose of this notice is to give taxpayers a chance to rectify the return before any penalties or re-assessment proceedings are initiated.
Common Reasons for Receiving a Defective Return Notice
Defective return notices are typically triggered by technical or reporting errors. Some common reasons include:
Missing income details such as interest, dividends, or capital gains.
Incorrect ITR form selection (for instance, using ITR-1 for capital gains income).
Mismatch between income reported in the return and Form 26AS or AIS data.
Omission of mandatory schedules like the balance sheet or profit and loss account for business income.
Missing tax audit details where applicable.
Not verifying the return within the prescribed time. These issues can often be avoided by carefully reviewing Form 26AS, AIS, and income details before filing.
How to File a Revised Return After Receiving Defective Notice
Once a defective return notice is received, the taxpayer must review the error mentioned in the intimation. If the notice is valid, a corrected return must be filed within the specified period by selecting “In response to notice under Section 139(9)” on the filing portal. The revised return should address all the listed defects, ensuring that details such as income, deductions, and tax payments are properly matched with Form 26AS and AIS. After submission, it should be e-verified through Aadhaar OTP, net banking, or bank account validation for processing.
Step-by-Step Guide to File a Revised Return on the Income Tax Portal
Log in to the Income Tax e-filing portal.
Navigate to “e-File” → “Income Tax Returns” → “File Income Tax Return.”
Select the relevant assessment year and choose the option “In response to notice under Section 139(9).”
Enter the communication reference number mentioned in the notice.
Correct the errors highlighted by the department (such as missing schedules or incorrect data).
Validate all fields and ensure consistency with your Form 26AS and AIS data.
Submit the corrected return and e-verify it.
Save the acknowledgment for future reference.
This process ensures that the defect is resolved and the return can be successfully processed by the department.
Required Documents Before Filing a Revised Return
Before revising a defective return, ensure the following documents are available:
The defective return notice received under Section 139(9).
Form 26AS, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS).
Bank statements for the financial year.
Proof of deductions under Sections 80C to 80U (if applicable).
Interest certificates, rent receipts, and capital gains statements.
Original ITR acknowledgment number and filing details. Having these ready helps in quickly correcting errors and prevents further discrepancies during re-submission.
Response Timeline and Extension Requests
The taxpayer must respond to the defective return notice within 15 days from the date of receiving the communication. However, if additional time is required, an extension can be requested through the income tax portal by providing valid reasons for the delay. If no response is submitted within the deadline, the return may be treated as invalid, as though it was never filed. Consequently, the taxpayer may lose the benefits of timely filing, such as carrying forward losses or claiming refunds.
Consequences of Ignoring a Defective Return Notice
Ignoring a defective return notice can lead to serious implications. The return will be treated as invalid, resulting in the taxpayer being considered as a non-filer for that assessment year. This may attract penalties under Section 234F and interest under Sections 234A, 234B, and 234C. In some cases, repeated non-compliance can trigger a scrutiny notice or further investigation by the department. Timely response ensures the return remains valid and avoids unnecessary penalties.
Difference Between Revised Return and Rectification Response
A revised return is filed under Section 139(9) or 139(5) to correct defects or errors identified after filing, such as missing income or incorrect deductions. A rectification response, on the other hand, is filed under Section 154 to correct mistakes made by the department while processing the return, like incorrect computation of refund or tax due. Revised returns involve resubmission of data by the taxpayer, whereas rectification is limited to updating minor departmental discrepancies.
How TaxBuddy Simplifies Filing a Revised Return
TaxBuddy simplifies the process of responding to a defective return notice through guided steps and expert support. Its system automatically identifies the defects mentioned in the notice and suggests corrections in real-time. Tax professionals review the case, validate the data with Form 26AS and AIS, and ensure that the revised return is filed correctly under Section 139(9). This reduces the chances of repeated notices and ensures compliance with all departmental requirements.
Key Takeaways for Taxpayers
Taxpayers should make it a priority to cross-verify their income details with both Form 26AS and the Annual Information Statement (AIS) before filing their returns. These documents provide a consolidated summary of all income sources, TDS deductions, and financial transactions reported to the Income Tax Department. Any mismatch between these records and the ITR can trigger scrutiny or lead to a defective return notice.
It is equally important to select the correct ITR form based on the nature and extent of income. Each form caters to specific categories of taxpayers — such as salaried individuals, business owners, or those with capital gains. Choosing the wrong form may lead to rejection or delays in processing refunds.
If a defective return notice is received under Section 139(9), it should be addressed within 15 days of receipt. Failure to do so may result in the return being treated as invalid, leading to penalties or loss of carried-forward benefits. Responding promptly and accurately helps maintain compliance and ensures smooth processing of the return.
Taxpayers should also maintain all relevant supporting documents such as bank statements, salary slips, TDS certificates, rent receipts, and investment proofs. Keeping these ready ensures that any query raised by the tax authorities can be responded to without delay.
To avoid filing errors and ensure timely resolution, it is advisable to use a professional and secure platform like TaxBuddy. The platform not only verifies income details automatically but also assists in choosing the right ITR form, matching AIS data, and filing returns with expert validation. This ensures accuracy, compliance, and a hassle-free tax filing experience.
Conclusion
A defective return notice under Section 139(9) is not a penalty but an opportunity to correct mistakes in your return. Timely response and accurate revision help maintain compliance and secure eligible refunds. Using reliable platforms such as TaxBuddy allows taxpayers to fix errors efficiently and avoid repeat notices in the future.
For anyone looking for assistance in tax filing, it is highly recommended to download the TaxBuddy mobile app for a simplified, secure, and hassle-free experience.
FAQs
Q1. What does a defective return notice under Section 139(9) mean? A defective return notice under Section 139(9) is issued when the Income Tax Department finds errors, omissions, or inconsistencies in your filed return. This could be due to missing schedules, incorrect income reporting, or incomplete details. The taxpayer must correct and resubmit the return within the specified period for it to be processed successfully.
Q2. How much time is given to respond to a defective return notice? The department provides 15 days from the date of receiving the notice to correct and refile your return. If you are unable to respond within this period, you can request an extension through the e-filing portal, explaining the reason for the delay. Failing to act within the given timeframe can lead to your return being treated as invalid.
Q3. Can the return be treated as invalid if no response is filed? Yes, if a taxpayer does not respond within the prescribed period, the return is deemed invalid under the Income Tax Act. This means it will be considered as if no return was filed at all. In such cases, penalties and interest under Sections 234A, 234B, and 234C may also apply for non-filing or delayed filing.
Q4. Can I file a revised return multiple times? Yes, taxpayers are allowed to file revised returns multiple times within the relevant assessment year. Each revised return replaces the previous one. However, all corrections must be genuine and supported by proper documentation to avoid further discrepancies or scrutiny from the department.
Q5. Is there a fee for filing a revised return after a defective notice? There is no separate fee for refiling a return in response to a defective notice. However, if your original return was filed after the due date, you may still be liable for a late filing fee under Section 234F, depending on your total income. Ensuring timely filing helps you avoid such additional costs.
Q6. How do I know if my return has been marked defective? The Income Tax Department sends both an email and SMS notification to the registered contact details when a return is identified as defective. The notice includes a communication reference number, the specific defect code, and a description of the error. You can also check the notice under the “e-Proceedings” tab on the Income Tax e-filing portal.
Q7. What happens if I disagree with the defect mentioned? If you believe the defect notice was issued incorrectly, you can log in to the portal, navigate to the notice, and select the “Not Agree” option. You must provide a valid explanation with supporting facts or documents. The department will review your response, and if found valid, the defect may be withdrawn.
Q8. Do I need to e-verify the revised return filed under Section 139(9)? Yes, every revised or corrected return filed under Section 139(9) must be e-verified for it to be considered valid. Without e-verification, the return remains unprocessed. You can complete e-verification using methods such as Aadhaar OTP, net banking, or digital signature.
Q9. Can salaried employees also receive a defective return notice? Yes, salaried individuals are equally likely to receive a defective return notice, especially if there are mismatches between Form 16, Form 26AS, AIS, or reported income. Omitting certain allowances or failing to report interest or dividend income often leads to such notices. Hence, reviewing all income sources before filing is crucial.
Q10. How can TaxBuddy help in resolving defective return notices? TaxBuddy offers both AI-driven and expert-assisted solutions to identify and correct defective return issues. Its professionals analyse the exact reason for the defect, guide you through the correction process, and refile the return accurately. Using TaxBuddy ensures that your response is complete, timely, and compliant with the Income Tax Act.
Q11. What documents should I keep for reference after filing a revised return? Keep a copy of the defective return notice, acknowledgement of the corrected ITR, verification receipt, and correspondence from the department. These documents serve as proof that you have complied with the notice and can be useful if any queries or further scrutiny arise later.
Q12. Is the process different for business or professional income? Yes, taxpayers with business or professional income must provide additional details such as balance sheets, profit and loss accounts, and tax audit reports where applicable. Missing these schedules is a common reason for defective return notices. Ensuring accurate financial disclosures helps prevent such issues and ensures smoother processing.
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