A Handy Guide to Section 139(9) of the Income Tax Act and Tax Filing

Learn about Section 139(9) of the Income Tax Act, what defective returns are, how to correct them, and how managing your finances—including home loans—can streamline your tax journey.
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2 min
15 January 2025

Filing Income Tax Returns can sometimes feel overwhelming. Mistakes, whether big or small, are common. Thankfully, the Income Tax Act of India provides a way to fix errors through Section 139(9). This section deals with defective returns and offers a chance to correct them.

Let us break this down in a simple way, covering everything you need to know about this section.

What is Section 139(9) of the Income Tax Act?

Section 139(9) of Income Tax Act lets taxpayers fix errors in their Income Tax Returns (ITR). When you file your ITR, the Income Tax Department checks it for accuracy. If they find issues, they may mark it as defective under this section. A defective return means your filing is incomplete or incorrect.

Do not worry—it does not mean penalties right away. It is just a chance to correct the issues and resubmit your ITR within a specified time.

What are defective returns?

A defective return under Section 139(9) can arise for several reasons. Here are the most common ones:

  • Missing information: Key details, such as your Permanent Account Number (PAN), are left out.
  • Mismatch in tax payments: The tax paid does not match the declared income, creating inconsistencies.
  • Incorrect forms: You have used the wrong form to file your ITR. For example, salaried individuals should use ITR-1.
  • Supporting documents missing: If you claim deductions under certain sections but do not attach proofs, the return may be flagged.
  • Failure to verify ITR: Filing is incomplete until you verify your return, either electronically or physically.

What happens if your ITR is defective?

When the Income Tax Department finds a defective return, they will send you a notice under Section 139(9). The notice includes:

  • Error details: What went wrong in your filing.
  • Time limit: Usually 15 days from receiving the notice to fix the errors.

How to respond to a notice under Section 139(9)?

Here is a step-by-step guide to fixing your defective return:

Step 1: Log in to the income tax e-filing portal
Access the portal using your PAN, password, and Captcha code.

Step 2: View the notice
Navigate to the ‘e-Proceedings’ tab and select ‘Response to Notice u/s 139(9).’
Here, you will find the details of the errors flagged in your return.

Step 3: Choose your response
You have two options:

  • Agree with the defect: If you agree with the identified defect, file a revised ITR to correct the errors.Use the correct ITR form, attach all necessary documents, and ensure your income, deductions, and taxes align with Form 26AS and Form 16.
  • Disagree with the defect: If you believe the defect is invalid, respond with a detailed explanation justifying why your return should not be treated as defective.

Step 4: Submit the revised ITR or explanation
Depending on your response:

  • Submit the corrected return if you agree with the defect.
  • Provide a clear explanation and relevant supporting documents if you disagree.

Ensure you complete this process within the 15-day timeframe.

After submission, you will receive an acknowledgement confirming that your response has been accepted.

Consequences of ignoring Section 139(9)

Ignoring the notice is not a good idea. If you fail to respond, your return will be treated as invalid. This is equivalent to not filing an ITR at all, which can lead to:

Penalties and interest on unpaid taxes.

Losing out on deductions or refunds.

Why accurate filing matters for financial planning

Accurate tax filing plays a vital role in your overall financial planning. For instance:

  • Maximise deductions: Claim deductions under Sections like 80C (home loan principal repayment) and 24(b) (home loan interest).
  • Avoid penalties: Keeping your ITR error-free saves you money in penalties.
  • Loan approvals: Filing accurate returns strengthens your creditworthiness, making it easier to secure a home loan or other financial products.

Key takeaways

  • Section 139(9) of the Income Tax Act allows you to correct defective returns without penalties.
  • Respond to the notice promptly to avoid having your return treated as invalid.
  • Accurate filing helps with tax savings and strengthens your financial profile.
  • Using a home loan not only simplifies tax planning but also brings you closer to owning your dream home.

Category

Relevant URLs

Income Tax Deductions

Section 80CCD(2), Section 80CCD(1B), Section 80CCD1, Section 80CCE, Section 80DD, Section 80DDB, Section 80E, Section 80EEA, Section 80G, Section 80GG, Section 80GGC, Section 80RRB, Section 80TTA, Section 80U

Salary & Allowance Related Sections

Section 16(ia), Section 16(ii), Section 17, Section 17(1), Section 10(13A), Section 89

Property & Capital Gains Tax

Section 24B, Section 54B, Section 54GB, Section 54F, Section 54

TDS & Withholding Tax

Section 194H, Section 194IA, Form 26QB

Income Tax Compliance & Notices

Section 139(9), Section 143(1), Section 148, Section 179, Section 56(2)(x)

SARFAESI Act (Loan Recovery & Security Enforcement)

Section 13, Section 13(2), Section 13(4), Section 14

Frequently asked questions

What is a defective return under Section 139(9)?
A defective return under Section 139(9) refers to an income tax return (ITR) that is incomplete or inaccurate, as identified by the Income Tax Department. It may involve missing details, incorrect forms, or discrepancies between reported income and tax paid, requiring correction within a specified period.

How will I be notified if my return is defective?
If your return is defective, the Income Tax Department will send a notice under Section 139(9). The notice will include details about the identified defects in your return and specify the time limit, usually 15 days, to correct and resubmit your ITR.

What are the common errors that lead to a defective return notice?
Common errors leading to a defective return include missing PAN details, mismatched income and tax payments, incorrect ITR form usage, failure to attach supporting documents for deductions, and not verifying the ITR. Any of these can result in the return being flagged as defective.

How can I correct a defective return?
To correct a defective return, log in to the Income Tax E-filing portal and review the notice under ‘e-Proceedings’. If you agree with the defect, file a revised return with the correct details. If you disagree, provide an explanation with supporting documents within the given 15-day period.

What happens if I don't respond to a defective return notice within the stipulated time?
Failure to respond within the specified time results in your return being treated as invalid. This can lead to penalties, interest on unpaid taxes, loss of deductions or refunds, and potential complications in future filings, affecting your overall financial standing.

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