Defective Return Advisory Under Income Tax Act – Section 139(9)
Expert Assistance for Defective Return Compliance.
A Defective Notice under Section 139(9) is issued when the Income Tax Department finds errors or missing information in your income tax return. This means your return has been marked as defective, and unless corrected within the prescribed time, it may be treated as invalid.
An invalid return is treated as if it was never filed—leading to penalties, interest, and loss of benefits.
At N D Savla & Associates, we help taxpayers identify defects, correct returns accurately, and ensure timely compliance to avoid adverse consequences.
What Is a Defective Return Under Section 139(9)?
A return is considered defective when essential details, statements, or documents required under the Income Tax Act are missing, inconsistent, or incorrectly reported.
The department gives you an opportunity to correct these defects within the specified time period, usually 15 days (extendable on request).
Common Reasons for Defective Notices:
Section 139(9) notices are commonly issued due to:
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Incorrect or incomplete balance sheet or P&L details
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Mismatch in tax paid and income reported
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Failure to disclose income under proper heads
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Inconsistencies between ITR schedules
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Incorrect selection of ITR form
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Missing audit report details or wrong audit section
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Reporting business income without required financial statements
Many of these defects are technical but must be corrected precisely.
Why a Section 139(9) Notice Should Not Be Ignored?
If the defect is not rectified:
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The return may be treated as invalid
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Late filing penalties may apply
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Interest under Sections 234A, 234B, and 234C may be levied
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Carry-forward of losses may be denied
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Refund claims may be rejected
Early and accurate correction prevents unnecessary trouble.
How We Handle Defective Notices ?
-Notice Review & Defect Identification
We analyse the notice to identify the exact defect and compliance requirements.
-Correction Strategy
We decide whether the defect can be corrected through a revised return or response filing.
-Accurate Rectification
We correct income details, tax calculations, schedules, and disclosures as required.
-Filing Response on Income Tax Portal
We submit the corrected return or response under Section 139(9) within timelines.
-Follow-Up & Confirmation
We track acceptance of the corrected return to ensure the defect is resolved.
Our Section 139(9) Services Include:
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Review of defective notice
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Identification of filing or reporting errors
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Correction and re-filing of return
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Online response submission
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Extension request handling (if required)
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Refund and loss carry-forward protection
Who We Assist ?
We assist:
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Salaried individuals and professionals
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Business owners and freelancers
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Partnership firms and companies
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Startups and MSMEs
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NRIs with Indian income
Why Choose N D Savla & Associates ?
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Experienced Chartered Accountants in return compliance
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Strong understanding of income tax portal workflows
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Clear explanation of issues and solutions
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Time-bound execution
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Trusted CA firm serving clients across Mumbai and India
We fix the issue before it becomes a problem.
Don’t Let Your Return Become Invalid.
A defective notice is a warning, not a penalty—but only if handled correctly.
If you’ve received a Section 139(9) notice, get it reviewed and corrected before the deadline.
Speak to our tax compliance team today.
