Answer

1. F

   Facts

   The response accepts only a valid file generated in the ITR utility of the same assessment year and form. Errors usually come from using an old utility version, the wrong year, or a schedule that fails validation.

2. P

   Provisions and law

   • Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025)The Assessing Officer can treat a return as defective, give 15 days (or more on request) to fix it, and treat it as invalid if not fixed.
   • Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes the ITR forms and how they are furnished.
3. A

   Analysis

   Download the latest utility for that assessment year from the downloads page and re-import or re-enter the data. Run the validation inside the utility and clear every error before generating the file. Make sure the PAN and assessment year in the file match the notice. If the portal still rejects it, take a screenshot of the error and raise a ticket, and request an extension so the delay is on record.

4. C

   Conclusion

   1. 1Download the latest ITR utility for that assessment year.
   2. 2Validate the return inside the utility and fix all errors.
   3. 3Generate the file again and upload it in the response.
   4. 4If it still fails, raise a portal grievance and request an extension.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.