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What is Section 139 9 of Income Tax?

Author

Sophia Sparks

Published Mar 14, 2026

What is Section 139 9 of Income Tax?

Section 139(9) of the Income Tax Act, 1961 states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. The return can be considered defective for one or many reasons as stated below.

In this regard, how do I respond to income tax notice us 139 9?

  1. Login to using login credentials.
  2. Go to e-File >> e-File in response to notice u/s 139(9)
  3. Click on “Submit” link under Response column for the respective Defective Return Notice number for which response is required to be submitted.

One may also ask, are you filing return of income under seventh provision yes or no? As per the 7th Proviso to Section 139 (1), it is mandatory to file the income tax return for a certain class of people who carries out certain high-value transactions mentioned in the section even though their total income is below the basic exemption limit (who are otherwise not required to file the income tax return)

Besides, what are the provisions related to defective return under section 139 9?

How to respond to a defective return. If the Assessing Officer considers the return filed to be defective, then notice of defective return shall be sent and the assessee will have an opportunity to rectify the defect within a period of fifteen days from the date of receipt of such notice.

What is defective or incomplete return?

What is a Defective or Incomplete Return. Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of 15 days from the date of such intimation.

What happens if return treated as invalid 139 9?

Once you've been served with notice of defective return u/s 139(9), then you must correct your return by revising it within 15 days from the receipt of notice by the Income Tax Department.

What happens if you don't respond to income tax notice?

Time limit to respond: Within 15 days of date of intimation by assessing officer. You can write to the local assessing officer for an extension but if you don't respond, your return will be considered invalid.

What is DIN number for income tax?

Document Identification Number

Who is liable for advance tax?

Salaried, freelancers and businesses– If your total tax liability is Rs 10,000 or more in a financial year you have to pay advance tax. Advance tax applies to all taxpayers, salaried, freelancers, and businesses. Senior citizens, who are 60 years or older, and do not run a business, are exempt from paying advance tax.

What is Section 44aa of Income Tax Act?

(1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette shall keep and maintain such books of account and other documents as may

What is belated income tax return?

BELATED RETURN: Belated return (Return under section 139(4)) simply means the filing of income tax return after the due date or extended due date. Belated return can also be called as a late return or delayed return.

Can revised return be filed after 139 9?

Return should be revised within the stipulated time period addressing the defects the Assessing officer has pointed out within 15 days from the receipt of intimation order under section 139(9). Assessee can seek extension in the time period from the assessing officer.

Can return filed u/s 148 be revised?

Return filed in response to notice u/s 148 can also be revised: Return filed in response to notice u/s 148 can also be revised, as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.

Can belated return be filed?

A belated return can be filed either by the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. For the current assessment year, a belated return can be filed any time before 31st Jan 2022 if the assessee fails to file his return on or before the due date.

What TDS means?

Tax Deducted at Source

When should one file income tax return?

It's that time of year when salaried class should focus on filing their Income Tax Returns. The due date for filing the returns which would normally be July 31, 2021 has been extended to September 30, 2021 due to the COVID-19 pandemic. The return pertains to the financial year 2020-21 and assessment year 2021-22.

Can we file ITR for assessment year 2020-21?

What is the last date of ITR for AY 2020-21? The last day for filing Income tax returns for FY 2019-20 is 31st December 2020 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts needs to be audited is 31st January 2021.

Do we need to e verify both original and revised returns?

till the time they are not verified it do not have any validity. It's better you verify both the returns in order to avoid any issues in future. Because, technically your original return is not complete untill you verify it and as per law you can't file revised return until your original return is duly filled.

How add XML to ITR?

To e-File the ITR using the upload XML method, the user must download either of the following ITR utility: Excel Utility.

On Income Tax Return Page:

  1. PAN will be auto-populated.
  2. Select 'Assessment Year'
  3. Select 'ITR form Number'
  4. Select 'Filing Type' as 'Original/Revised Return'
  5. Select 'Submission Mode' as 'Upload XML'

Are you filing under seventh?

The income tax forms for the AY2021 has been amended to take a declaration from the taxpayer to state that if he or she is filing the return under the seventh proviso to section 139(1) declaring his or her gross total income is below the threshold limit of ₹2.5 lakh in case of individual below 60 years of age, ₹3 lakh

What is basic exemption limit?

Therefore, under the new tax regime, basic exemption limit will remain Rs 2.5 lakh for all taxpayers." Under the existing tax regime, the basic tax exemption limit for an individual depends on their age and residential status.

What is the section 17 1?

Section 17(1) of the Income tax Act gives an inclusive and not exhaustive definition of “Salaries” including therein (i) Wages (ii) Annuity or pension (iii) Gratuity (iv) Fees, Commission, perquisites or profits in lieu of salary (v) Advance of Salary (vi) Amount transferred from unrecognized provident fund to

What is Section 115BAC?

The Budget 2020 introduces a new regime under section 115BAC giving an option to individuals and HUF taxpayers to pay income tax at lower rates. The new system is applicable for income earned from 1 April 2020 (FY 2020-21), which relates to AY 2021-22.

What is EVC verify return?

An Electronic Verification Code (EVC) is a 10 digit alphanumeric code that is sent to the registered mobile number of the tax filer while filing his/her returns online. It helps verify the identity of the tax filers. An EVC can be generated through the e-filing portal of the Income Tax Department.

How do you respond to defective return?

Response to Defective Notice u/s 139(9)
  1. Go to the 'e-File' menu and Click 'Response to Notice u/s 139(9)'
  2. Details such as ITR, A.Y, e-Filing Acknowledgement No., CPC Reference Number, Notice Date, Status and Response are displayed.
  3. All the identified defects from the filed ITR is displayed to the taxpayers.

What is best Judgement assessment in income tax?

A best judgement assessment is an income tax assessment which is performed by the assessing officer with limited knowledge about the financial circumstances of the assessee. Best judgement assessment takes place when the Income Tax officer is forced to perform the assessment with the available knowledge and resources.

What is Pan in income tax?

Permanent Account N?umber (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to ?any "person" who applies for it or to whom the department allots the number..

What do I do if my tax return is invalidated?

An ITR filed but not verified is treated as an invalid return by the income tax department. An invalid return would mean that you have not filed the ITR for a particular assessment year. In that case, you would be required to file the ITR again as a belated return because your original one is treated as invalid.

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