Answer

1. F

   Facts

   A return under a defective notice is not processed for refund until the defect is fixed. Once the corrected return is accepted and processed, any refund is issued with interest where due.

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.
   • Sec 244A, Income-tax Act 1961 (now Sec 437, Income-tax Act 2025)Interest on refunds at 0.5% a month, less delay caused by the taxpayer.
3. A

   Analysis

   Refund delay here is in your hands. The interest on refund can be reduced for the period of delay caused by you, so a late response costs money as well as time. After you respond, the return goes back to CPC for processing and you get an intimation. Make sure your bank account is pre-validated so the refund does not fail after processing.

4. C

   Conclusion

   1. 1Check View Filed Returns and e-Proceedings for the defect.
   2. 2Fix and upload the corrected return.
   3. 3Pre-validate your refund bank account on the portal.
   4. 4Track processing and the intimation by email.

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