# Defective return notice (s.139(9)): how to reply

Return has a defect under s.139(9), missing schedule, wrong form, etc.

## Section and form names

- Sections: 139(9)

## Time limit to reply

15 days from the date of the intimation. Set by the statute or rules; counted from the notice date.

The officer may allow further time on an application, at his discretion.

On application, at the officer's discretion; late rectification may be condoned before assessment.

No separate limit. A defect rectified late, but before assessment is made, may be condoned by the officer.
- Source: [Income-tax Act 1961, s.139(9)](https://www.incometaxindia.gov.in/w/section-139-9)

## Reply form

No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Defective Notice u/s 139(9).

## What the reply must include

- per-defect-code table (code / explanation-or-correction / corrected schedule reference)
- confirmation the corrected return was e-filed within the window
- the 15-day deadline and the invalid-return consequence if uncured

## Reply outline

Work strictly defect-code by defect-code as listed in the notice, a table with the defect code, the explanation or correction made, and the corrected schedule it maps to. Confirm the corrected return has actually been e-filed within the window (or note the extension applied for); an uncured defect renders the original return invalid, so flag that consequence to the client rather than leaving it implicit.

- Preliminary submissions: Identify the assessee, AY and the defective-return notice reference.
- Per-defect table: One row per defect code in the notice: explanation or correction, and reference to the corrected schedule.
- Corrected return filed: Confirm the corrected return has been e-filed within the window.
- Consequence if uncured (optional): Note that an uncured defect renders the original return invalid, with non-filing consequences (late fee, refund delay, loss carry-forward denial).

## Related law

- Section 139(9), Income-tax Act, 1961

## FAQ

### What is a Defective return notice (s.139(9))?

Return has a defect under s.139(9), missing schedule, wrong form, etc.

### What is the time limit to reply to a Defective return notice (s.139(9))?

15 days from the date of the intimation. Set by the statute or rules; counted from the notice date.

### How is the reply to a Defective return notice (s.139(9)) filed?

No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Defective Notice u/s 139(9).

### What should the reply include?

Per-defect-code table (code / explanation-or-correction / corrected schedule reference); Confirmation the corrected return was e-filed within the window; The 15-day deadline and the invalid-return consequence if uncured.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-defective-return-notice-s-139-9