Defective return notice (s.139(9)): how to reply
Return has a defect under s.139(9), missing schedule, wrong form, etc.
- Section
- 139(9)
- Form names
- No form number printed
- Time to reply
- 15 days from the date of the intimation
- Reply goes on
- e-filing portal: Response to Defective Notice u/s 139(9)
What the notice is
Return has a defect under s.139(9), missing schedule, wrong form, etc.
Filed through e-filing portal: Response to Defective Notice u/s 139(9).
Time limit to reply
15 days from the date of the intimation. Set by the statute or rules; counted from the notice date.
- The officer may allow further time on an application, at his discretion.
- On application, at the officer's discretion; late rectification may be condoned before assessment.
- No separate limit. A defect rectified late, but before assessment is made, may be condoned by the officer.
Basis: Income-tax Act 1961, s.139(9). Rule last reviewed 2026-10-02.
Prescribed reply form
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Defective Notice u/s 139(9).
What the reply must include
- per-defect-code table (code / explanation-or-correction / corrected schedule reference)
- confirmation the corrected return was e-filed within the window
- the 15-day deadline and the invalid-return consequence if uncured
Reply outline
Work strictly defect-code by defect-code as listed in the notice, a table with the defect code, the explanation or correction made, and the corrected schedule it maps to. Confirm the corrected return has actually been e-filed within the window (or note the extension applied for); an uncured defect renders the original return invalid, so flag that consequence to the client rather than leaving it implicit.
Preliminary submissions
Identify the assessee, AY and the defective-return notice reference.
Per-defect table
One row per defect code in the notice: explanation or correction, and reference to the corrected schedule.
Corrected return filed
Confirm the corrected return has been e-filed within the window.
Consequence if uncuredOptional
Note that an uncured defect renders the original return invalid, with non-filing consequences (late fee, refund delay, loss carry-forward denial).
FAQs
What is a Defective return notice (s.139(9))?
Return has a defect under s.139(9), missing schedule, wrong form, etc.
What is the time limit to reply to a Defective return notice (s.139(9))?
15 days from the date of the intimation. Set by the statute or rules; counted from the notice date.
How is the reply to a Defective return notice (s.139(9)) filed?
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Defective Notice u/s 139(9).
What should the reply include?
Per-defect-code table (code / explanation-or-correction / corrected schedule reference); Confirmation the corrected return was e-filed within the window; The 15-day deadline and the invalid-return consequence if uncured.
14 days free · No card required
This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.