Answer

1. F

   Facts

   You do not have to accept a defect that is not there. You can explain on e-Proceedings why the return is complete, with supporting attachments, instead of changing figures that are already right.

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

   Sometimes the defect is raised because a field was filled in a different schedule than CPC expected. Point to the exact schedule and figures in your filed return and attach a screenshot or PDF. Each attachment can be up to 5 MB, with up to 10 files and 50 MB in total. If the defect is partly right, it is safer to upload a corrected return than to argue, because a rejected explanation still leaves the return at risk.

4. C

   Conclusion

   1. 1Open the filed return PDF and find the schedule the notice says is missing.
   2. 2Write a short reply naming the schedule and figures.
   3. 3Attach supporting files within the size limits.
   4. 4Submit and save the acknowledgement; responses cannot be edited later.

A response cannot be withdrawn or edited once submitted, so check it fully first.

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