Defective return notice under section 139(9): fix it within 15 days

• TDS credit claimed but the related receipts not offered to tax
• Gross receipts in Form 26AS higher than receipts shown in the return
• Income shown as nil but tax computed and paid
• Name in the return not matching PAN records
• Business income without a balance sheet and profit and loss account
• Tax audit report not furnished where required

Check it is genuine. Every income-tax notice issued since 1 October 2019 carries a Document Identification Number (DIN). Verify it on the e-filing portal’s pre-login service “Authenticate notice/order issued by ITD”. The department’s own FAQ says a notice without a DIN is invalid and needs no response. Genuine notices also appear after login under Pending Actions, e-Proceedings.

1. Open the notice under e-Proceedings and read the error description.
2. Correct the return online or upload a corrected return; you can authorise someone to respond for you.
3. Submit before the 15 days run out, or ask for an extension first. A response cannot be edited once submitted, so check it carefully.
4. If the time to file a fresh or revised return is still open, that is an alternative.

Which Act? The Income-tax Act, 2025 applies from tax year 2026-27. Returns and proceedings for assessment year 2026-27 (financial year 2025-26) and earlier years continue under the Income-tax Act, 1961, so a notice for those years cites the old section. Look up any section in our section finder.

The return is invalid and the Act applies as if no return was filed: late-filing interest and fee, loss of carry forward of losses and of some exemptions. If you fix the defect late but before assessment, the Assessing Officer may condone the delay and treat the return as valid; do not rely on it.