Defective Notice u/s 139(9)

999.00

Rectifying defective income tax returns, including addressing incomplete or inconsistent information, responding to notices under section 139(9), and ensuring compliance with tax regulation.

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Description

As part of our service, we assist taxpayers in rectifying defective income tax returns. We provide comprehensive guidance and support to address any issues related to incomplete or inconsistent information in the return or audit report. Our team ensures that all necessary corrections are made to bring the return into compliance with tax regulations.

When the Income Tax Department identifies a defective return, we take proactive steps to rectify the situation. This includes reviewing the notice issued under section 139(9) and assessing the reasons for the defect. We then work closely with the taxpayer to gather any additional information or documentation needed to rectify the return.

Our service extends to handling all communication with the Income Tax Department on behalf of the taxpayer. This includes drafting and submitting responses to the defective notice and providing any supporting documentation required. We also monitor the progress of the rectification process and keep the taxpayer informed every step of the way.

Overall, our goal is to ensure that taxpayers’ defective income tax returns are promptly and effectively rectified. We strive to minimize any potential penalties or repercussions and ensure compliance with tax laws and regulations.

1. What is a Defective Notice

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.

2. Reasons for Defective Notice

Following is some of the reasons for the defective notice.

  1. TDS credit claimed in the income tax return but the corresponding income is not shown in Income tax return
    • Example 1: Mrs Rukmini is a senior citizen and having interest of Rs 6 lakhs and she is filing her income tax return by showing interest income. She has sold her Flat for Rs 60 lakhs and TDS @ 1% has been deducted by buyer. While filing , she has claimed Rs 60,000 TDS but not shown the sale proceeds of her flat in Income tax return. In this case, Mrs Radha will receive the defective notice u/s 139(9)
    • Example 2: Mr Vishnu is a salaried employee and his company gives form 16. He is also having Fixed deposit with a bank and the bank has deducted TDS of Rs 2000 on the interest of Rs 20,000. While filing his income tax returns, Vishnu has not shown the interest income but claimed the TDS of Rs 2000. In this case, Mr Vishnu will get the defective notice u/s 139(9)
  2. The Gross receipts in Form 26AS is higher than the total receipts shown under the different heads in filed income tax returns
  3. Taxpayer having income under the head business/profession, but P&L and Balance sheet is not filled
  4. Turnover more than the prescribed limit but Audit report is not filed
  5. Gross income mentioned in the income tax return is 0 but the tax is paid, or refund is claimed
  6. If the income tax return is audited, the income tax return should be accompanied by the audited profit/loss, balance sheet and auditor report

3. What to do after receiving 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.

  1. Agree: If the taxpayer agrees with defect, he needs to select agree and file the corrected return
  2. Disagree: If the taxpayer does not agree with the defective notice, he needs to select disagree and mention the reasons for the same

4. Time Limit for response to 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.

Consequences of non-response or belated response to defective notice

 

  • If the taxpayer does not respond to defective notice or respond after the time limit, the income tax return filed by him will be treated as invalid return.
  • If the taxpayer files the return later, it would be treated as belated return and the penalties would be levied. If the taxpayer does not file the return later, it would be treated as that he did not filed the return

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

Steps in Income Tax portal

 

  1. Login to incometax.gov.in/
  2. Go to e proceedings and select the relevant notice
  3. Click on View notices
  4. Select Agree or Disagree for the question “do you agree with the defect”?
  5. If you are agreeing with defect, upload the JSON file downloaded from EZTax.in and select the consent check box and click on submit
  6. If you are disagreeing with defect, mention the reasons for disagree and select the consent check box and click on submit

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