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What if your return is defective, don't worry you can rectify the return u/s 139(9)
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#DefectiveReturn #Section139(9)
Before we begin let us first understand what is defective return and when is the notice for defective return u/s 139(9) issued?
It often happens that while filing income tax returns we omit things or commit some mistakes. These mistake(s) make your return “defective” and you’re issued a notice of defective return u/s 139(9). Section 139(9) of the Income Tax Act, 1961 states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. The return can be considered defective for one or many reasons as stated below.
Common errors that can make your return “defective”?
Not filling the annexure, statements and columns in the income tax return that must be duly filled wherever required. For example, while claiming deduction u/s 80G, the details in its schedule are not filled or wrongly filled.
Tax together with interest, if any is paid before filing the return and all the details relating to it is not filled. For example, BSR code, Date of challan should be correctly filled.
Tax actually paid does not match with the tax payable in the income tax return or taxes are not paid in full.
While filing ITR 4, total presumptive income is shown less than 8% or 6 %of gross turnover or receipts as the case may be then in that case ITR 3 should have been filed.
The Gross receipts is not mentioned in the Profit & Loss A/c Or the Gross receipt or income u/s 44AD is shown more than Rs. 2 Crore in ITR 4.
If you have filed your return u/s 44ADA with the gross receipt more than 50 Lakhs without Balance sheet and Profit & Loss, then notice will be received for filing ITR-3 with audited B/s and P&L Statement.
Where you’re required to maintain regular books of account such as Balance Sheet and Profit and Loss statement, but they have not been filled in the return while filing it.
Tax deducted has been claimed as a refund, but no income details are provided in the return.
No income details has been provided in ITR but details regarding taxes paid have been provided.
Gross income as referred to in 26AS has not been considered in the respective heads of ITR.
When the books of accounts have been audited but a copy of the audit report and audited financial statements have not been filled in the return while filing it.
Name mismatch between PAN and Income Tax Return.
What shall I do after receiving notice u/s 139(9)?
Once you’ve been served with notice of defective return u/s 139(9), then you must correct your return by revising it within 15 days from the receipt of notice by the Income Tax Department. You can also apply for extension by writing an application to the Assessing Officer (A.O.) requesting an extension of the deadline of filing a revised return. Practically, it is seen that even a taxpayer rectifies the defect after the expiry of fifteen days but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.
What will happen if I don’t do anything after receiving notice for defective return u/s 139(9)?
Your defective return will be treated as a non-filed or invalid return. This means the Income Tax Department will consider it as if you’ve not filed a return for the year. Consequently, your refund will also not be processed by the Income Tax Department, if any.
How to give a response to the Notice u/s 139(9)?
Step 1:
Click on pending actions on the dashboard and then on e-proceedings.
Step 2:
If you have not received any notice, you will see No e-proceedings records
Step 3:
If there is any proceeding, you will see it in your pending actions. Click on ‘view authorised report.’
Step 4 (A):
After you have viewed your notice, click on submit response.
Step 5:
After you have clicked on submit response, you will see a response page where you will have to agree or disagree with the notice.
Step 6:
If your response is ‘agree,’ you will see a screen where you will have to provide response for the said defect.
Step 6 (A):
If you disagree with the notice, you can select disagree in the given column.
Step 7:
Now, if you have selected agree, you can submit your response either offline or online on the portal.
Note: The offline mode is available for ITR 1 and ITR 4 only at the moment
Before we begin let us first understand what is defective return and when is the notice for defective return u/s 139(9) issued?
It often happens that while filing income tax returns we omit things or commit some mistakes. These mistake(s) make your return “defective” and you’re issued a notice of defective return u/s 139(9). Section 139(9) of the Income Tax Act, 1961 states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. The return can be considered defective for one or many reasons as stated below.
Common errors that can make your return “defective”?
Not filling the annexure, statements and columns in the income tax return that must be duly filled wherever required. For example, while claiming deduction u/s 80G, the details in its schedule are not filled or wrongly filled.
Tax together with interest, if any is paid before filing the return and all the details relating to it is not filled. For example, BSR code, Date of challan should be correctly filled.
Tax actually paid does not match with the tax payable in the income tax return or taxes are not paid in full.
While filing ITR 4, total presumptive income is shown less than 8% or 6 %of gross turnover or receipts as the case may be then in that case ITR 3 should have been filed.
The Gross receipts is not mentioned in the Profit & Loss A/c Or the Gross receipt or income u/s 44AD is shown more than Rs. 2 Crore in ITR 4.
If you have filed your return u/s 44ADA with the gross receipt more than 50 Lakhs without Balance sheet and Profit & Loss, then notice will be received for filing ITR-3 with audited B/s and P&L Statement.
Where you’re required to maintain regular books of account such as Balance Sheet and Profit and Loss statement, but they have not been filled in the return while filing it.
Tax deducted has been claimed as a refund, but no income details are provided in the return.
No income details has been provided in ITR but details regarding taxes paid have been provided.
Gross income as referred to in 26AS has not been considered in the respective heads of ITR.
When the books of accounts have been audited but a copy of the audit report and audited financial statements have not been filled in the return while filing it.
Name mismatch between PAN and Income Tax Return.
What shall I do after receiving notice u/s 139(9)?
Once you’ve been served with notice of defective return u/s 139(9), then you must correct your return by revising it within 15 days from the receipt of notice by the Income Tax Department. You can also apply for extension by writing an application to the Assessing Officer (A.O.) requesting an extension of the deadline of filing a revised return. Practically, it is seen that even a taxpayer rectifies the defect after the expiry of fifteen days but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.
What will happen if I don’t do anything after receiving notice for defective return u/s 139(9)?
Your defective return will be treated as a non-filed or invalid return. This means the Income Tax Department will consider it as if you’ve not filed a return for the year. Consequently, your refund will also not be processed by the Income Tax Department, if any.
How to give a response to the Notice u/s 139(9)?
Step 1:
Click on pending actions on the dashboard and then on e-proceedings.
Step 2:
If you have not received any notice, you will see No e-proceedings records
Step 3:
If there is any proceeding, you will see it in your pending actions. Click on ‘view authorised report.’
Step 4 (A):
After you have viewed your notice, click on submit response.
Step 5:
After you have clicked on submit response, you will see a response page where you will have to agree or disagree with the notice.
Step 6:
If your response is ‘agree,’ you will see a screen where you will have to provide response for the said defect.
Step 6 (A):
If you disagree with the notice, you can select disagree in the given column.
Step 7:
Now, if you have selected agree, you can submit your response either offline or online on the portal.
Note: The offline mode is available for ITR 1 and ITR 4 only at the moment
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