Answer

ITR

Defective notice on a belated return

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

  1. Facts

    Yes. A defective notice gives its own time to fix the defect, even if that runs past the last date for belated returns. The corrected return is linked to the belated return you already filed.

  2. 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.
    • Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)A belated return can be filed up to the allowed date after the due date.
  3. Analysis

    The response is not a new belated return, so the belated deadline does not block it. Upload the corrected file through e-Proceedings within the notice period. The late fee you already paid with the belated return stays as it is. If you miss the notice time and the belated window has also closed, your only route later may be an updated return with extra tax.

  4. Conclusion

    1. Read the defect and the response due date.
    2. Correct the belated return in the same form.
    3. Upload it as the response and save the acknowledgement.
    4. Do not file a separate new belated return for the same year.

A Savvy can do this for you

Defective return, Sec 139(9) (now 263(7))

₹999

Get this doneAsk a Savvy on WhatsApp

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

People also ask