ITR
NRI responding to a defective notice from abroad
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Facts
Yes. The defective notice is answered fully online through e-Proceedings, so you can respond from anywhere with your portal login. An Indian mobile or email OTP may be needed to log in.
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.
Analysis
Make sure the registered email and mobile on the portal are ones you can access abroad, because OTPs go there. If that is a problem, authorise a representative in India to respond. Common NRI defects include TDS claimed without the related income, such as NRO interest or property sale. Show the full gross income and claim the TDS against it in the corrected ITR-2.
Conclusion
- Check you can log in and receive OTPs from abroad.
- Read the defect and gather the Indian income details.
- Prepare the corrected ITR-2 or ITR-3.
- Upload the response yourself or through an authorised representative.
A Savvy can do this for you
Defective return, Sec 139(9) (now 263(7))
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