Section 139(9): Defective Return Notice

Navigating Tax Labyrinths: Tax laws can be perplexing, leading to inadvertent errors in Income Tax Returns (ITR). Section 139(9) Notice: A "defective return notice" signals discrepancies in the return, necessitating correction. Documentation Checkpoints: Forms like 26AS, AIS, and TIS aid in identifying errors before filing.

Reasons for Section 139(9) Notices: Mismatches in TDS, tax dues, P&L details, audit reports, or presumptive taxation scheme eligibility may trigger notices. Response Importance: Promptly addressing the notice within 15 days is crucial to avoid penalties.

Notice Reception: Notices are emailed, with a password for access using PAN and birthdate. Responding to Notices: Access the e-filing portal, submit responses agreeing or disagreeing with the notice, attaching corrected returns if necessary.

Consequences of Non-response: Failure to respond within 15 days renders the original return void, inviting interest and penalties.