The Income Tax Department communicates defective return notices through multiple channels including email to registered email addresses, postal communication, or notices viewable on the e-filing portal. According to reports from Mint, taxpayers receive 15 days from the date of receiving the notice to correct the defect or submit a response. However, the specific deadline mentioned in the notice should be followed if it provides a different time period, and taxpayers may seek extensions or adjournments subject to applicable procedures.
As reported by Mint, several situations can result in defective return notices including TDS claimed without reporting the related income, mismatch in gross receipts where receipts linked to TDS in Form 26AS are higher than total receipts reported, tax liability calculated despite zero income under relevant heads, PAN name mismatch between ITR and PAN records, and incomplete business details failing to provide required balance sheet and profit and loss account details. The notice generally specifies the issue that needs correction and required action from the taxpayer.
According to Mint reports, taxpayers can submit responses after making necessary corrections in the ITR. The taxpayer should carefully read the reason mentioned in the notice and provide required information rather than making unrelated changes to the return. The correction process can be completed online through the e-filing portal, making it convenient for taxpayers to address the defect within the prescribed timeframe.
As reported by Mint, ignoring a defective return notice can result in serious consequences including interest or penalty implications, loss of benefits for carrying forward certain losses, loss of specific exemptions or deductions, and the return being treated as not filed for the relevant assessment year. In certain circumstances, taxpayers may file fresh or revised returns if applicable filing windows remain open, but once deadlines pass, the defect must be addressed through the Section 139(9) response process, with failure to rectify potentially resulting in invalid return treatment.
