How to Handle a Notice under Section 139(9) of the Income Tax Act: A Guide for Taxpayers

As a tax litigation professional who handles income tax and GST-related issues, I have received many queries from individuals who have received a notice under Section 139(9) of the Income Tax Act, also known as a defective notice. In this article, I will explain what a defective notice is and what steps individuals should take in such a situation.

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To put it simply, if you have filed your tax return and something is missing or incorrect, it may be considered defective. This defect can be either serious or minor, and it can occur due to several reasons. For instance, you may have not paid your taxes, or some important information may be missing in your return.

The first step in such a situation is to understand the reason behind the defect. Once you identify the issue, you should rectify the defect and file the return again. By doing so, you will ensure that your return is valid and complete, and you can avoid any penalties or legal repercussions.

However, If you do not respond to the notice, the tax department will treat your return as defective and consider it as if you have not filed your return. This can result in various consequences, such as penalties or legal action against you. Therefore, it is essential to address the notice and rectify the defect as soon as possible.

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It is advisable to seek professional assistance in such situations to understand the issue and rectify it. You can approach a tax professional who can guide you through the process and help you file a valid return. It is not advisable to ignore the notice or try to handle it on your own, as doing so can lead to further complications.

In case you have any queries or concerns, please refrain from sharing your personal information in the comment section. Instead, you can reach out to us via email or avail of our notice review services. We will be happy to help you with any tax-related issues and ensure that you file a valid return. Please note that we may charge for our services if we have to do extensive work to address the issue.

Income Tax Notice


In conclusion, a notice under Section 139(9) is a serious matter that needs to be addressed promptly. By understanding the issue and rectifying it, you can ensure that your return is valid and avoid any legal complications. It is advisable to seek professional assistance to ensure that you carry out the process correctly and efficiently.

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