ITR
What happens after responding to a defective notice
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Facts
After an accepted response, the corrected return goes to CPC for processing. You then get an intimation under Sec 143(1) (now Sec 270(1)) showing whether there is a refund, a demand or no change.
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 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)After processing, CPC sends an intimation showing tax payable or refund.
Analysis
Track the status under View Filed Returns, which should move from defective to processed. Read the intimation line by line and compare it with your corrected return. If CPC made an adjustment you disagree with, you can apply for rectification. If there is a refund, it is paid to your pre-validated account.
Conclusion
- Download the response acknowledgement.
- Track status under View Filed Returns.
- Compare the intimation with your corrected return.
- Pay any demand or file rectification if it is wrong.
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Defective return, Sec 139(9) (now 263(7))
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