Defective Income Tax Return

Defective Income Tax Return

⚠️ Defective Income Tax Return & Revised Return – How to Correct Mistakes in Your ITR [2025 Guide]
Filed your Income Tax Return (ITR) but received a notice under Section 139(9)? It means your return has been marked as defective by the Income Tax Department. But don’t worry — you can easily correct and resubmit it through a Revised Return.
Understanding the difference between a Defective Return and a Revised Return, and knowing how to respond to each, is crucial to avoid penalties, interest, or loss of refund.
In this blog, we explain:
•    What is a defective ITR?
•    Common reasons for defect notices
•    How to file a revised return
•    How our expert team can help you fix it correctly and on time

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📌 What is a Defective Income Tax Return?
A return is considered defective when it is incomplete, inconsistent, or filed incorrectly, as per Section 139(9) of the Income Tax Act.
When a return is marked as defective:
•    The Income Tax Department sends a notice
•    The taxpayer must respond and rectify it within 15 days
•    If not corrected in time, the ITR is treated as invalid and not filed at all

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❗ Common Reasons for a Defective Return Notice
Here are the most frequent causes behind a Section 139(9) defect notice:
Issue    Description
🔢 Mismatch in income or tax details    Income declared doesn’t match with Form 26AS or AIS
📄 Incomplete ITR form    Essential fields (e.g. balance sheet, profit/loss) left blank
💼 Business income not properly reported    No books or incorrect accounting data provided
🧾 Tax credit mismatch    TDS claimed but not reflecting in Form 26AS
❌ Wrong ITR form used    Filing ITR-1 when business or capital gains income exists
🧍 Aadhaar or PAN errors    PAN mismatch or unverified Aadhaar
✅ These can be resolved by filing a corrected or revised return on the portal.

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🧾 Understanding the Defect Notice (Section 139(9))
If your return is found defective, you will receive an email and SMS with:
•    Notice reference number
•    Reason for defect
•    Deadline (usually 15 days)
•    Instructions to file a corrected return
📌 If you miss the deadline, your return is considered “not filed”, and penalties or notices may follow.

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🛠️ How to Respond to a Defective Return Notice
1.    Log in to the Income Tax Portal
2.    Go to: Pending Actions > Response to Notice u/s 139(9)
3.    Click on the defect notice number
4.    Choose “Agree” and download your original ITR
5.    Make corrections in your ITR using the correct form
6.    Upload the revised return using the Section 139(9) option
7.    E-verify the return through Aadhaar OTP, net banking, or DSC
⏳ Time limit: 15 days from notice date (extension may be requested with justification)

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🔄 What is a Revised Income Tax Return?
If you discover the mistake yourself (not via notice), you can file a Revised ITR under Section 139(5) to correct the error.
This applies when:
•    You reported the wrong income or deduction
•    Used the incorrect ITR form
•    Missed disclosing income from multiple sources
•    Entered incorrect bank or Aadhaar details
📅 Deadline to file revised ITR for FY 2024–25: 31st December 2025
✅ Belated returns can also be revised — but only within this timeline.

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🖥️ How to File a Revised Income Tax Return
1.    Log in to the Income Tax e-Filing Portal
2.    Go to: e-File > Income Tax Return > File ITR
3.    Select Assessment Year 2025–26
4.    Choose the appropriate ITR form
5.    Under “Return Filing Section,” choose Section 139(5) – Revised Return
6.    Enter the acknowledgment number of the original return
7.    Correct the necessary details and submit
8.    E-verify the return to complete the process
📌 The revised return replaces the original ITR.

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🔍 Defective vs. Revised ITR – Key Differences
Aspect    Defective Return (139(9))    Revised Return (139(5))
Trigger    Initiated by Income Tax Department    Initiated by taxpayer
Deadline    15 days from notice    31st December of assessment year
Penalty    Return treated as invalid if not fixed    No penalty if revised within deadline
Purpose    Fix structural or data inconsistencies    Fix income, deduction, or calculation errors
Applicable for belated ITR    Yes    Yes

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💼 Why Choose Us to Handle Defective or Revised ITR?
Correcting a defective return or filing a revised ITR requires expert attention. A small mistake can lead to refund delays, scrutiny, or notices.
Our services include:
•    ✅ Notice analysis and defect resolution
•    ✅ Revised ITR filing with accuracy
•    ✅ Review of tax computation and Form 26AS
•    ✅ Expert advice to avoid repeat mistakes
•    ✅ End-to-end support till acknowledgment is received
📞 Received a defective notice or made an ITR mistake?
Let our professionals take over — we’ll fix it fast and file it right.

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🏁 Final Thoughts
Mistakes happen — even in tax filing. But ignoring them can cost you dearly in penalties, notices, or refund delays. Whether it’s a defective return (u/s 139(9)) or you wish to revise your return (u/s 139(5)), the solution is just a few clicks away.
✅ Act now — revise or correct your ITR before it’s too late.
We’re here to help you every step of the way.