Income tax · Notice
Defective return notice (Section 139(9))
The return is considered defective (for example a schedule not filled in, the tax computation or audit report missing, or tax paid not shown) and you are given the opportunity to rectify the defect. What to do: read the defect code and the reason given, then respond in e-Proceedings: Agree (upload the corrected return) or Disagree (state the reason). Time to reply: 15 days from the date of the notice; the date stated on your notice always wins.
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Key facts
The return is considered defective (for example a schedule not filled in, the tax computation or audit report missing, or tax paid not shown) and you are given the opportunity to rectify the defect. The portal prints it as "Defective Notice u/s 139(9)".
| Notice | Defective return notice (Section 139(9)) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 139(9), Income-tax Act 1961 |
| Income-tax Act 2025 | Section 263(7), Income-tax Act 2025 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | 15 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | If the defect is not rectified within 15 days (or the extended period), the return is treated as invalid and the Act applies as if no return had been furnished (Section 139(9)). |
Time allowed
Reply: 15 days from the date of the notice. The Act counts 15 days from the date of the intimation; the portal says 15 days from receipt, or the period stated in the notice.
The date stated on your notice always wins.
More time: On an application, the Assessing Officer may allow further time (Section 139(9)); on the portal, "Seek Adjournment" requests the extension. A defect cured late but before the assessment may be condoned.
What to do now
Read the defect code and the reason given
The notice states what is missing or inconsistent. Prepare the corrected return (JSON) if you agree, or the reason if you do not.
Respond in e-Proceedings: Agree (upload the corrected return) or Disagree (state the reason)
On the e-filing portal go to Dashboard > Pending Actions > e-Proceedings, open View Notice, then Submit Response (partial or full, with remarks and attachments). A response cannot be edited or withdrawn after submission; a Transaction ID and an e-mail confirm it. A fresh or revised return may be filed instead while the filing window for that year is open; otherwise the 139(9) response is the only route.
Ask for more time before the 15 days end, if needed
Use "Seek Adjournment" on the portal; the Assessing Officer may extend the period on an application.
Check the Document Identification Number (DIN)
Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).
Where to see and answer it on the e-filing portal
The steps as the income-tax e-filing portal's own help pages print them. The portal can change its menus; what you see on the portal wins.
- Log in to the e-filing portal and open Pending Actions > e-Proceedings, then choose Self (an authorised representative chooses As Authorized Representative).
- Against "Defective Notice u/s 139(9)", click View Notice, then Notice/Letter pdf to read the notice or download it.
- Click Submit Response and choose Agree or Disagree.
- Agree: choose the mode of response (offline) and the ITR type, upload the corrected return (the JSON file) and submit. Disagree: write why the return is not defective and submit.
- Tick the declaration. The portal shows a Transaction ID and sends a confirmation; View Response shows what was sent.
- The portal's FAQ gives 15 days from receiving the notice, or the period stated in the notice, and says you may seek an adjournment to ask for more time.
- While the time to file the return for that year is still open, a fresh or revised return may be filed instead; once it has closed, the notice itself must be answered (portal FAQ).
- A submitted response cannot be edited or withdrawn, and for notices from the Centralised Processing Centre the Submit Response button stops working once the response due date has passed (portal FAQ).
Read on 26 October 2026: e-filing portal help: e-Proceedings user manual · e-filing portal help: e-Proceedings FAQs
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the notice's reference number and date, your PAN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: e-Proceedings on the income-tax e-filing portal.
If it is ignored
- If the defect is not rectified within 15 days (or the extended period), the return is treated as invalid and the Act applies as if no return had been furnished (Section 139(9)).
- The portal warns that this may mean penalty, interest, loss of loss carry-forward or loss of exemptions.
- A defect rectified after the period but before the assessment is made may be condoned by the Assessing Officer, who may then treat the return as valid.
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 139 · read 22 October 2026
- e-filing portal help: e-Proceedings FAQs · read 22 October 2026
Frequently asked questions
What is an income-tax Section 139(9) notice?
The return is considered defective (for example a schedule not filled in, the tax computation or audit report missing, or tax paid not shown) and you are given the opportunity to rectify the defect. The portal prints it as "Defective Notice u/s 139(9)".
How much time do I have to act on an income-tax Section 139(9) notice?
Reply: 15 days from the date of the notice. The Act counts 15 days from the date of the intimation; the portal says 15 days from receipt, or the period stated in the notice. The date stated on your notice always wins. On an application, the Assessing Officer may allow further time (Section 139(9)); on the portal, "Seek Adjournment" requests the extension. A defect cured late but before the assessment may be condoned.
What happens if I ignore an income-tax Section 139(9) notice?
If the defect is not rectified within 15 days (or the extended period), the return is treated as invalid and the Act applies as if no return had been furnished (Section 139(9)). The portal warns that this may mean penalty, interest, loss of loss carry-forward or loss of exemptions. A defect rectified after the period but before the assessment is made may be condoned by the Assessing Officer, who may then treat the return as valid.
Related guides
- Intimation of set-off of refund against demand (Section 245)
- Intimation after processing (Section 143(1))
- Defective Return Notice Under Section 139(9): What It Means and How to Fix It
- Income-tax Intimation u/s 143(1) and Scrutiny Notice u/s 143(2): What They Mean and How to Respond
- Where this sits: Reply and personal hearing
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.