Answer

1. F

   Facts

   The response is filed on the e-Filing portal under e-Proceedings. You select the notice, choose to submit a response, pick the ITR form and upload the corrected return file.

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

   Prepare the corrected return in the offline utility or the online form for the same assessment year, and generate the JSON or XML file the response asks for. Then open e-Proceedings, view the defective notice and click submit in the response column. Choose the ITR form from the dropdown and upload the file. Download the acknowledgement as proof that you replied in time.

4. C

   Conclusion

   1. 1Log in to incometax.gov.in and go to Pending Actions > e-Proceedings.
   2. 2Select the defective notice and click View.
   3. 3Click Submit Response, choose the ITR form and upload the corrected file.
   4. 4Submit and download the acknowledgement.

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