TaxSavvy

ITR

Defective returns under the Income-tax Act 2025

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

For tax year 2026-27 onwards, defective returns are dealt with under Sec 263(7) of the Income-tax Act 2025, with conditions in Rule 166 of the Income-tax Rules 2026. Returns for FY 2025-26 and earlier still follow Sec 139(9) of the Income-tax Act 1961.

Provisions

Sec 263(7), Income-tax Act 2025 (old Sec 139(9)); Rule 166, Income-tax Rules 2026

Analysis

Most defective notices issued in 2026 are for returns of FY 2025-26 or earlier, so they will cite Sec 139(9) of the 1961 Act. Your first return under the 2025 Act will be for tax year 2026-27, filed in 2027, and any defect in it will be raised under Sec 263(7). The basic idea stays the same: fix the defect within the time or the return can be treated as invalid. Always quote the section printed on your notice in your reply.

Close

  1. Check the assessment year or tax year on the notice.
  2. Quote the exact section printed on the notice in your response.
  3. Follow the same e-Proceedings steps to respond.
  4. Ask a CA if the notice cites a section you cannot match.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

Connect nowPay and start: Defective return, Sec 139(9) (now 263(7)), ₹999

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

People also ask