A Notice under Section 139(9) is issued by the Income Tax Department when a filed Income Tax Return (ITR) is considered “defective” because of missing, incomplete, or incorrect information.

The notice gives the taxpayer a chance to rectify the defect within a specific time period (usually 15 days from the date of notice, extendable by AO).

If the defect is not corrected → the ITR will be treated as invalid (as if it was never filed).

Common Reasons for Receiving 139(9) Notice

1. Mismatch in Income / Tax details

   • Income declared doesn’t match with Form 26AS / AIS / TIS.

   • TDS claimed not supported by Form 26AS.

2. Incomplete Return

   • Important schedules (like Balance Sheet, P&L for business/profession) are not filled when required.

3. Wrong ITR Form Used

   • Taxpayer used an incorrect ITR form (e.g., filed ITR-1 instead of ITR-3).

4. Mismatch in Taxes Paid

   • Advance Tax / Self-assessment Tax paid not mentioned in ITR.

5. Loss Set-Off Issues

   • Claim of carry-forward loss without filing return within due date.

6. Incorrect Personal/Bank Details

• PAN mismatch, invalid bank account details, or incomplete verification.

  Time Limit to Respond

7. 15 days from the issue of notice (or extended time given by AO).

If not rectified → return becomes invalid (same as “not filed”), which may attract penalty for non-filing

Steps to Respond to 139(9) Notice

• Login toIncome tax e-filing portal

• Go to Pending Actions → E-Proceedings → Defective Return Notice u/s 139(9).

• Check the Error Code and reason for defect.

• Download XML/JSON of the return for correction.

• Prepare Corrected Return using correct details.

• Upload the revised return in response to notice 139(9)