Deadline to reply to a defective return notice

The normal time to fix the defect is 15 days from receiving the notice, or the period written in the notice. The e-Proceedings screen lets you seek an adjournment or extension. The officer can also accept a late fix made before the assessment is done.

Count the 15 days from the date you received the notice, not the date you noticed the email. If you need more time, for example to get an audit report or a missing Form 16, ask for an extension through e-Proceedings before the due date and keep the acknowledgement. A request is not an automatic approval, so keep working on the corrected return in parallel. Asking on day 14 with a vague reason is weaker than asking early with a clear reason.