Defective ITR Notice: How Many Days Do Taxpayers Get to Respond?

Defective ITR Notice: Taxpayers who have filed their Income Tax Return (ITR) for Assessment Year (AY) 2026-27 should regularly check their registered email address and the Income Tax e-filing portal. If the Income Tax Department finds missing, incorrect or inconsistent information in a filed return, it may issue a defective return notice under Section 139(9) of the Income Tax Act.

Receiving a defective ITR notice does not necessarily mean that the taxpayer has committed a serious tax violation. In many cases, the issue can be resolved by correcting the information or providing the required details within the prescribed time.

Taxpayers should carefully read the notice and understand the reason for the defect before submitting their response.

What Is a Defective ITR?

An income tax return may be treated as defective when it contains incomplete or inconsistent information or does not meet the requirements applicable to the relevant ITR form.

For instance, a taxpayer may claim TDS credit in the return but fail to report the income against which the TDS was deducted. Similarly, a person reporting business or professional income may leave mandatory financial details incomplete.

When such an issue is identified, the Income Tax Department can send a notice under Section 139(9), informing the taxpayer about the defect and the steps required to rectify it.

How Do You Know If Your ITR Is Defective?

The Income Tax Department can communicate a defective return notice through different channels. Taxpayers should therefore keep their contact details updated and regularly check their e-filing account.

A Section 139(9) notice may be communicated through:

• The taxpayer’s registered email address
• Post or other permitted communication methods
• The Income Tax e-filing portal

The notice generally explains the reason why the return has been considered defective and provides instructions for correcting the issue.

How Many Days Do You Get to Respond to a Defective ITR Notice?

Generally, a taxpayer gets 15 days from the date of receiving the defective return notice to rectify the defect or submit a response.

However, taxpayers should not rely only on the general 15-day period. The specific deadline mentioned in the notice should be followed, particularly if a different time limit has been provided by the Income Tax Department.

If the taxpayer needs additional time, an extension or adjournment may be requested, subject to the applicable procedure and approval.

Common Reasons for a Defective ITR Notice

A defective return notice can be issued for several reasons. Some common issues include the following.

TDS Claimed Without Reporting Related Income

One common issue occurs when a taxpayer claims TDS credit but does not report the corresponding income in the ITR. The income associated with the TDS should generally be properly reported in the return.

Difference in Gross Receipts

A mismatch may arise when the receipts reflected in Form 26AS or other tax records are higher than the gross receipts reported under the relevant income head in the ITR.

Tax Liability Despite Zero Income

A return may also be flagged when it reports nil or zero income under the relevant heads and gross total income but still shows a tax liability that has been calculated and paid.

Difference in PAN and ITR Name

A mismatch between the taxpayer’s name mentioned in the ITR and the name registered against the PAN can also result in a defective return notice.

Incomplete Business or Professional Details

Taxpayers reporting income from business or profession may need to provide specific financial information. Failure to furnish required balance sheet, profit and loss account or other details can make the return defective.

Can You Correct a Defective ITR Online?

Yes. A taxpayer can generally respond to a defective return notice through the Income Tax e-filing portal.

Before submitting the response, the taxpayer should carefully read the reason mentioned in the notice. If the defect requires correction in the return, the taxpayer should provide the correct information and submit the required response within the prescribed deadline.

It is important to address the specific defect mentioned in the notice rather than making unnecessary changes to other information in the return.

What Happens If You Do Not Respond to the Notice?

Taxpayers should not ignore a defective ITR notice. If the defect is not corrected within the prescribed period, the return may be treated as invalid, subject to the applicable provisions and circumstances.

This can have several tax-related consequences, which may include:

• Interest or penalty implications, where applicable
• Loss of the benefit of carrying forward certain eligible losses
• Impact on certain deductions or exemptions, depending on the circumstances
• The return being treated as not filed for the relevant assessment year

Therefore, taxpayers should take action as soon as they receive a Section 139(9) notice.

Can You File a Fresh or Revised ITR Instead?

In some situations, taxpayers may be able to file a fresh or revised return if the applicable filing window is still available. However, whether this option is available depends on the circumstances and the applicable tax provisions.

If the relevant deadline for filing a fresh or revised return has passed, the taxpayer generally needs to address the issue through the defective return response process under Section 139(9).

The safest approach is to carefully check the notice, identify the exact defect and respond within the deadline mentioned by the Income Tax Department.