Find
A defective return notice means the department found something missing or inconsistent in your filed return. Until you fix it, the return can be treated as if it was never filed. It is not a penalty or a scrutiny notice.
ITR
What a defective return notice under Sec 139(9) means
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Provisions
Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025); Sec 139(1), Income-tax Act 1961 (now Sec 263(1), Income-tax Act 2025)
Analysis
The notice comes from CPC Bengaluru with a short description of the defect, for example tax not paid or a schedule left blank. You answer it on the e-Filing portal by uploading a corrected return in the same ITR form. If you fix it in time, the original return stays valid with its original filing date. If you ignore it, the return may be treated as invalid and you lose what a valid return gives you, such as refunds and carry forward of losses.
Close
- Log in to the e-Filing portal and open Pending Actions > e-Proceedings.
- Open the notice and read the defect description and the response due date.
- Collect the documents needed to fix that exact defect.
- Prepare a corrected return and upload it as the response before the due date.
Do not ignore it thinking it is minor; an unfixed defect can make the whole return invalid.
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