Income Tax

Section 139(9): Notice for defective income-tax return

139(9) defective return notice: 15 din me kya karein

Updated 11 November 2026 · For taxpayers in India

A notice under Section 139(9) says your ITR is 'defective', meaning information is missing or inconsistent, and must be corrected within the time given.

Deadline to reply	15 days from the notice (an extension can be requested).
How to reply	Online response with a corrected return
Where	Income-tax e-filing portal → Pending Actions → e-Proceedings

Why you may have received it

• Wrong ITR form for your type of income
• Tax credit claimed but income not shown
• Business income shown without balance sheet or P&L details
• Gross receipts in 26AS higher than declared

How to reply, step by step

1. Read the defect and error code described in the notice.
2. Prepare a corrected return addressing the defect.
3. Submit it as a response to the 139(9) notice and e-verify it.

Documents to keep ready

• Original ITR
• Form 26AS / AIS
• Financial statements if business income

What your reply should cover

• Corrected return addressing each defect

What happens if you ignore it

The return is treated as invalid, as if you never filed it. That can mean late filing fees, interest and lost refunds or carry-forward of losses.

Frequently asked questions

Can I disagree with the defect?

Yes. You can respond that you disagree and give reasons, but if the department maintains the defect, the return may be treated as invalid.

Is a revised return the same as responding to 139(9)?

No. Respond to the notice itself on the portal; filing a separate revised return does not cure the defect.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.