I Have Received Notice u/s 139(9) Declaring My Return As Defective. What To Do Now?

I Have Received Notice u/s 139(9) Declaring My Return As Defective. What To Do Now?


u/s 139(9) Declaring My Return As Defective

Return As Defective

Notice u/s 139(9) are normal during these days. This are software generated returns which gives power to Assessing officer to call upon the assessee to rectify defective return.

If assesee does not rectify return within fifteen days or any extended period provided by A.O. then the return will be declared as Invalid and the provisions of this Act shall apply as if the assessee had failed to furnish the return.

Invalid return basically means that you have failed to furnish return and if you have time to furnish return you can file the return again.

Say you filed tax return for assessment year 2017-18 which was declared invalid on 30.11.2017. In that case you have time to file return from 01/12/2017 to 31/03/2018 , as per section 139(4) return.

Note : As per section 139(4) if a person has not furnished return of income can file it before the end of relevant assessment year.

Therefore, in case your income tax return is invalidate, you can do following things :

  • Find out if the time is left for filing of return for the assessment year u/s 139(4) i.e belated return.
  • Go to incometaxindiafiling.gov.in and see if the key to file tax return u/s 139(9) is Live or Switched Off.
  • In case the key is live, file a fresh return rectifying the mistakes pointed out in notice.
  • In case the key to file tax return is switched off, write a letter to A.O , CPC Banglore with a copy to your local A.O and Commissioner informing as under :
    1. Your return was invalided by the CPC vide order no……dated……… . Informed to you by mail on………….
    2. Section 139(9) gives you right to file a fresh return as the earlier return is treated as not filed.
    3. That there is time left for filing tax return u/s 139(4)
    4. That the key for uploading the tax return after 139(9) order  is switiched off.

Send the letter by Speed Post and keep a record.

After two three days , keep an eye on the incometaxindiaefiling.gov.in to see if the page for 139(9) shows a LIVE key for your return and so on file the retified return of income.