Home > Income Tax > Help Center > Defective Notice Last Updated: March 16th 2023
How to tackle a defective notice: how to prepare and upload ITR JSON to resolve, covers how to handle, timing, payment, submission, inclusion of additional income
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Defective return means the income tax return which was filed is incomplete or having inconsistent information in the return or audit report or schedules or any other reasons. Section 139(9) deals with the defective return. If the income tax returns are found to be defective, then the Income Tax Department will issue the defective notice u/s 139(9) to the taxpayer email Id and the taxpayer can see the same in Income tax portal.
Following is some of the reasons for the defective notice.
Generally defective notices will be issued by CPC, Bangalore while processing the income tax returns. Assessing officer can also issue the defective notices in certain cases. The taxpayer will have 2 options after receiving the defective notice.
The time limit for response submission to defective notice is 15 days from the date of notice. Generally, the due date for response is mentioned in the notice given.
Note: The Assessing officer can condone the delay if the taxpayer files the response to defective notice after due date but before the assessment is made in certain cases
The taxpayers can use EZTax to submit the response to defective notice. Follow the below instructions to prepare the correct return in response to defective notice.
Note: If you have used EZTax.in earlier for filing original return, select the service number so that your data will be copied. You can make the corrections required and download the JSON file
The response to defective notice can be filed only once. It is not possible to submit multiple responses
No, you cannot update or withdraw the response submitted to defective notice
If you do not submit the response to defective notice, the return filed is treated as invalid return and it is treated as if the return was not filed.
You cannot file ITR 2 if the original return was filed under ITR 1. You need to file the revised return and submit the response to defective that the revised return has been filed.
The Income tax return filed is not considered as defective notice merely because self-assessment tax/advance tax challans are not included in income tax returns.
Yes, you can file the fresh ITR again if there is due date but it would be treated as belated return and the corresponding penalties would be levied.
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