section 139(9) defective/incomplete return states that assessing officer considers that the return of income furnished by the assessee is defective if return form has not been duly filed.
Content
1.What is section 139(9) defective/incomplete return?
2. What is the time limit for rectifying defect in the return under section 139(9)?
3. What if return is not rectified within given time under section 139(9)?
4. When the return is regarded as defective or incomplete u/s 139(9)?
5.Frequently asked question
1.What is section 139(9) defective/incomplete return?
Assessee often makes mistakes while filing income tax return like omission or common errors. And such mistakes makes the return defective or incomplete.
Following errors makes return defective:
1.Tax actually paid does not match with tax payable in income tax return.
2.Name mismatch between PAN and return.
3.When assessee is required to maintain books of accounts such as balance sheet & profit and loss a/c but they have not been submitted along with return.
4.No income details have been provided in ITR but details of tax paid is provided.
5.Tax along with interest is paid before filing ITR & all details relating to it has not been furnished such as BSR Code, Challan Sr. No. or date.
6. TDS deducted has been claimed as refund, but no income details has provided in the return.
2.What is the time limit for rectifying defect in the return under section 139(9)?
The Assessing Officer considers that the return of income furnished by the assessee is defective. Then , he may intimate the defect to the assessee.
Further, Assessing Officer may give the assessee an opportunity to rectify the defect within the period of 15 days from the date of such intimation .
3.What if return is not rectified within given time under section 139(9)?
The assessee shall rectify the defect in the return within the period of 15 days from the date of intimation u/s 139(9) of income tax act.
If the defect is not rectified by the assessee within the period of 15 days or such further extended period. Then assessing officer shall treat return as an invalid return. And other provisions of income tax act would apply as if the assessee had failed to furnish the return.
Further, if defect is rectified after the given time but before completion of assessment =>
Where the assessee rectifies the defect after the expiry of the period of 15 days (or further extended period). but before assessment is made , the A.O. may condone the delay and treat the return as valid return.
4.When the return is regarded as defective or incomplete u/s 139(9)?
A return is regarded as defective in the following cases:
1.Return form has not been duly filed=>
All items in income tax return form must be filed in the manner indicated in the return form. If any schedule of the relevant form is not applicable in case of an assessee it should be scored across as “NA”.
And if any item is not applicable , one should write”NA” against it. One should write “NIL” to denote nil figure. No column or row should be left blank . Otherwise , the return may be liable to be held defective or even invalid.
2. Annexures, Statements, Accounts=>
Under section 139(9), a few statements, reports , proof of prepaid taxes, accounts etc. should accompany the return of income, otherwise return will become defective.
However, it is not possible to attach any certificate or report or computation or final aacounts with the new income tax return forms.Likewise, it is not possible to attach proof of pre-paid taxes like tax deducted/collected at source, advance payment of tax , self assessment tax.
The assessee should therefore , retain this certificates, report,computation,final accounts, proof of prepaid taxes with him.These may be furnished whenever, the A.O. wants to examine them in assessment proceedings or otherwise.The return of income will not become defective because of non-fulfilment of this requirement.
5.Frequently asked question
1.What is the time limit for rectifying defect in the return under section 139(9)?
The assessee shall rectify the defect in the return within the period of 15 days from the date of intimation u/s 139(9) of income tax act.
2.When the return is regarded as defective or incomplete u/s 139(9)?
A return is regarded as defective in the following cases: a)Return form has not been duly filed b)Annexures, Statements, Accounts has not been furnished along with return ,
3.What if return is not rectified within given time under section 139(9)?
f the defect is not rectified by the assessee within the period of 15 days or such further extended period. Then assessing officer shall treat return as an invalid return.
