Answer

1. F

   Facts

   Yes. For an older year where the time to file has lapsed, you must respond to the notice itself rather than file a fresh return. The response is a corrected return in the same form for that year.

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

   Use the utility for that older assessment year, not the current one. Fix only what is defective plus anything clearly wrong, and pay any extra tax with interest for that year. Because AY 2024-25 is under the Income-tax Act 1961, the notice and your reply follow the old Act even though the 2025 Act is now in force. Keep the reply focused, since the officer is checking only whether the defect is cured.

4. C

   Conclusion

   1. 1Download the ITR utility for the year in the notice.
   2. 2Prepare the corrected return with the missing details.
   3. 3Pay any additional tax for that assessment year.
   4. 4Upload through e-Proceedings within the time.

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