Section 139(9) defective return notice: what to do
When to reply
Correct the defect and respond on the e-filing portal within 15 days of the notice, unless the notice allows longer.
If it's missed
The return can be treated as invalid, as though it was never filed.
What to collect from the client
- 1
Balance sheet and P&L
For the year of the return.
- 2
Tax audit report
Only if a tax audit applies.
- 3
Anything changed since filing? question
New income or corrections we should include.
General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check its DIN with the Authenticate notice/order service on the income tax portal. Section numbers here are from the Income-tax Act, 1961; the Income-tax Act, 2025, in force from 1 April 2026, numbers them differently, so a newer notice may cite another section.
Other income tax notices
Track this notice to its reply-by date
Upload the notice and IntegralChase reads the section, PAN or GSTIN, year, DIN and reply-by date, reminds you 7, 3 and 1 day before, and sends the client this list in one click. First month free, no card.