What Happens if You Don't Reply to an Income Tax Notice?

If you don't comply with the notice under section 142(1), then you might incur a penalty of Rs. 10,000 under section 271(1) (b). Your case may fall under the "Best Judgement Assessment" u/s 144, where the assessment will be carried out as per the Assessing Officer's best judgement, depending on all the relevant material they have compiled.

What are Some Common Errors That Can Result in a Defective Return?

Some common mistakes that can lead to a defective return are: Claiming TDS (Tax Deducted at Source) without stating the corresponding income in the Income Tax Returns (ITR). The aggregate of gross receipts in Form 26AS, on which you have claimed the credit, is more than the income you have reported in ITR. Mentioning "Gross Total Income" and all income categories as "nil" or "0", while still computing and paying the tax you owe. Discrepancy between the name stated in the ITR and the name mentioned on the PAN card.

Can I Authorize Another Person to Respond to the Defective Notice?

Yes, you can authorise another person to respond to your defective notice under section 139 (9).

NRI Income Tax & Compliance

139(9) – How to Respond to a Defective Return Notice?

By Pankaj Shaw |Last Updated: January 6, 2026

139(9) – How to Respond to a Defective Return Notice?

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Frequently Asked Questions

No matter what your source of income is, we've got you covered. There's a plan for everybody!

If your return is defective, the Income Tax Department will send you a defective notice under Section 139 (9) via your registered email ID. In addition, you can check the same by logging on to the Income Tax e-filing portal.

Yes, the assessing officer may grant an extension beyond 15 days. However, you must apply for an extension before the due date.

A defective return is an Income Tax Return (ITR) filed with mistakes, missing details, or wrong information. The Income Tax Department issues a notice under Section 139(9), wanting you to rectify and re-file your return within the specified time duration.

Yes, you can revise and re-file a defective return within 15 days of receiving the notice (or extended time granted). In case you fail to do so, your return will be deemed invalid.

If you don't respond quickly to a notice regarding a defective return, your ITR for the assessment year may become invalid. An invalid ITR means you have not filed a return for that financial year. It may lead to penalties, interest charges, denial of loss carryforward, and loss of certain exemptions.

139(9) – How to Respond to a Defective Return Notice?

Frequently Asked Questions

How Do I Know if My Return is Defective?

Can I Get an Extension to Respond to a Defective Return Notice?

What is a Defective Return Under Section 139(9)?

Can a Defective Return be Revised?

What Happens When a Taxpayer Does Not Accept the Defective ITR Notice?

139(9) – How to Respond to a Defective Return Notice?

Frequently Asked Questions

How Do I Know if My Return is Defective?

Can I Get an Extension to Respond to a Defective Return Notice?

What is a Defective Return Under Section 139(9)?

Can a Defective Return be Revised?

What Happens When a Taxpayer Does Not Accept the Defective ITR Notice?