Answer

1. F

   Facts

   The law allows the officer to condone the delay if the defect is fixed after the deadline but before the assessment is made. So a late fix is still worth doing, along with a request for condonation.

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

   Check whether the portal still shows a response option for the notice. If yes, upload the corrected return and explain the delay briefly, such as illness or travel, with proof if you have it. If the option is closed, raise a grievance on the portal referring to the notice and asking to accept the corrected return. A late fix is better than an invalid return, but there is no guarantee it will be accepted.

4. C

   Conclusion

   1. 1Check if the response option is still open in e-Proceedings.
   2. 2Upload the corrected return with a short reason for the delay.
   3. 3If closed, raise a grievance referring to the notice DIN.
   4. 4Keep proof of when you tried to respond.

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