Answer

1. F

   Facts

   The normal time to fix the defect is 15 days from receiving the notice, or the period written in the notice. The e-Proceedings screen lets you seek an adjournment or extension. The officer can also accept a late fix made before the assessment is done.

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.
   • e-Filing portal, e-Proceedings serviceNotices from CPC and the Assessing Officer are viewed and answered online under Pending Actions > e-Proceedings.
3. A

   Analysis

   Count the 15 days from the date you received the notice, not the date you noticed the email. If you need more time, for example to get an audit report or a missing Form 16, ask for an extension through e-Proceedings before the due date and keep the acknowledgement. A request is not an automatic approval, so keep working on the corrected return in parallel. Asking on day 14 with a vague reason is weaker than asking early with a clear reason.

4. C

   Conclusion

   1. 1Note the date the notice was received and the due date shown on the portal.
   2. 2If you cannot finish in time, request an adjournment or extension in e-Proceedings with a specific reason.
   3. 3Save the request acknowledgement.
   4. 4Upload the corrected return as soon as it is ready, even if the extension is pending.

Missing the window without any request risks the return being treated as invalid.

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