Know the Reason for Income Tax Notice Before Filing Rectified Return

An income tax return can be considered a ‘defective return’ in case there are mistakes in it. In such a case, the Income Tax Department will send a notice to the taxpayer. It is important to understand the reason before filing a rectified return.

In this article, we will explain what rectified return is.

While filing taxes, many taxpayers make a few mistakes, such as making an error when they calculate income tax or not providing correct information. In such a case, the return is considered as a ‘defective return’. The Income Tax Department will send a notice of defective return to the taxpayer under Section 139(9) to correct the errors.

Here are some situations when defective return will be issued-

  • Unfinished ITR

An ITR is unfinished if the return is unfinished or any of the details aren’t mentioned in the annexure, statements, and columns.

  • When Information on Taxes is Missing

This happens when taxes are paid but their details are missing in the return. It is important to mention details of taxes paid like TCS, TDS, self-assessment tax or advance tax while filing ITR.

  • Income

    Tax Audit

In case an income tax audit is needed under Section 44AB, the entire audit report, along with profit and loss account, auditors report, Balance sheet, must be submitted. If these documents are missing or the audit report is unfinished, then you might receive a defective return notice.

How to Respond to a Defective Return

If the ITR is considered defective by the Assessing Officer, then the assessee will receive a notice of defective return. He/she needs to rectify the defect within 15 days from the date of receipt of the notice. The Assessing Officer might allow an extended period based on the ground of application. In case the return isn’t revised within the specified timeframe, then the return will be treated as an invalid ITR.

How to Revise ITR

  • Log in to your account on the Income Tax E-filing website.
  • Click on ‘e-File’ Option. Then, click on ‘e-File in response to Notice u/s 139(9)’. Based on your case, defective return notices’ list will be mentioned.
  • Select an ITR form depending on the assessment year. Then, click on ‘Submit’ to view/download the defective notice issued.
  • After submitting, you need to file the Income Tax Return. Ensure to correct the error due to which the ITR was considered defective.
  • Defective Return can be issued by the Assessing Officer or Central Processing Centre.
  • If the notice is issued by the Central Processing Centre, then follow the below steps
  • Rectify the defect in your ITR if you agree with the defect mentioned in the notice. You must mention the document identification number/reference number and the date of communication in the XML file that needs to be uploaded. After that, generate its XML file and upload it.
  • If you don’t agree with the defect, then select ‘No’. Then give ‘remarks of the assessee’ and click on ‘Submit’.
  • After that, you will receive a confirmation of return filed.
  • If the notice is issued by the Assessing Officer, then follow the below steps-
  • Enter details like document identification number and the acknowledgement number, the date of communication in the XML file that needs to be uploaded.
  • Upload the generated XML file on the ‘Attach the ITR XML File’ tab.
  • After the file is uploaded, you will receive a confirmation message. This message will have an acknowledgement number.

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