
Missing TDS credit or incomplete business income details can trigger a defective return notice. Taxpayers have 15 days to respond or risk an invalid return.
For Assessment Year 2026-27, the Income Tax Department has started issuing defective return notices under Section 139(9) to taxpayers whose filings contain missing, inconsistent, or incorrect information. A notice typically lands on the registered email and the e-filing portal.
A return is considered defective when, for example, a taxpayer claims TDS credit but fails to report the corresponding income. Business income sections left incomplete or mismatched schedules also trigger the notice. The department spells out the exact issue and the correction required.
Taxpayers get 15 days from the date of the notice to fix the defect or submit a response. If the notice specifies a different deadline, that overrides the default. Those who need more time can request an extension through the applicable procedure.
Ignoring the notice carries real consequences. If the defect is not rectified within the prescribed period, the return may be treated as invalid. Depending on the circumstances, that could lead to penalties or a delayed refund. If the filing window is still open, the taxpayer can file a fresh or revised return. Once that window closes, the only path is responding to the defective notice itself.
The response process happens online. Taxpayers should read the reason stated in the notice and provide the missing information rather than making unrelated changes. A corrected return submitted as a response counts as compliance.
This article is for informational purposes only. Taxpayers should consult a qualified professional or refer to the official website for their specific situation.
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