What is a Defective Return of Income Tax?

A defective return of Income Tax is a return where the details provided by the assesse are inadequate, without proper information or such other supporting documents as required.

Following are some of the reasons for a return being considered defective:

1. If the details provided in the ITR is not mentioned correctly or is provided partially.
2. When it is required for maintaining balance sheet and profit and loss statement, but you have not attached the same while filing the return.
3. Your name as mentioned in the return is not matching with the name as provided on the PAN card.
4. Any such other conditions, the non-fulfillment of which makes the return to be defective.

Consequences of Filing a Defective Return of Income Tax

In case the defects as provided in the notice isn’t rectified within a period of 15 days or such extended period as maybe granted by income tax authorities, the return is then rejected. In other words, it is equivalent to not filling of income tax returns. Furthermore, the person might face issues with respect to non-filling of returns and thus it is advisable that you must avoid filing defective return. It is always better to consult your tax advisor before filing your income tax returns.

Process to rectify a defective return is simple- Just log in to Income Tax website and enter few details. remember other than the areas to be corrected as desired under the notice, no other corrections in the return may be made, else the rectified return would also be rejected

How to rectify your defective return

You should revise your defective return mentioning the defects as mentioned in the notice within fifteen days on the receipt of such intimation.

You could seek for an extension by providing a request in writing to the local A.O, in case you fail in revising the income tax return in the said specified  period of 15 days.

Revising the return

Select the Assessment Year and download your ITR form from website of the Income Tax Department: https://incometaxindiaefiling.gov.in/e-Filing/
– Now, select the option “In response to a notice under Section 139(9) where the original return filed was a defective return.
– Feed the communication reference number, provided on the notice, and date of filing original return along with the acknowledgment number.
– Complete the income tax return like you normally would.

– Now, generate the XML File and upload the same in the Income Tax portal.
–    Choose “e-File in response to notice u/s 139(9)” under “e-File” section and upload your rectified XML with the help of the password as provided in the notice.

– You would receive a confirmation message along with an acknowledgment number on successful upload of your revised return.

Also read- Filing of Income Tax Return without paying Self Assessment Taxes