Has the Income Tax Department sent you this notice under section 139(9)? So you have only 15 days left, after that.
People who have made a mistake in filing ITR are being sent a notice by the Income Tax Department. This is called a Defective ITR Notice. Taxpayers receive this notice either on their email or through post. If you have also received a notice of defective ITR, then you have to correct your mistake within the time limit given by the department. Usually, 15 days are given for this. Know what you have to do to receive the notice.
A defective ITR Notice is sent to you by the department under section 139(9). It has been seen mostly that when the email of this notice comes, its subject reads - 'Communication under section 139(9) for PAN AWZXXXXXXX for the Assessment Year 2023-24' or whatever the assessment year is. With this, you can identify your defective ITR notice.
If you get this notice, then within 15 days you have to correct your mistake and file a revised return. If you are unable to do this work within this timeline, then you can also be penalized. In such a situation, your return can be considered invalid, which means that you did not file an ITR for that assessment year. If you are short of 15 days to correct your mistake, then you can apply for an extension.
To correct the defective ITR, first of all, go to the e-filing portal and login with ID-password. After logging in, go to the 'e-Proceedings' tab read the notice carefully, and collect the necessary documents to correct the mistakes. After this, select the appropriate response option in the e-proceedings section. A new page will open, correct the mistakes there, and upload the necessary documents. After making all the necessary changes, cross-check once and then submit the revised return through the e-filing portal. The Income Tax Department will send you a receipt as an acknowledgment after receiving your revised return.
If the spelling of your name does not match in PAN and ITR, then the ITR may be declared defective. If you enter the wrong challan number while filing the ITR, then the ITR may be defective. This can also happen if advance tax is paid for the wrong assessment year. Many times, wrong TDS returns are filed by the employer, which also leads to this. If there is a mismatch between income and TDS, then also your ITR can be proved defective. If a tax audit is required, but it has not been done, then also ITR can be defective. If a person has deposited less tax than his tax amount, then also his ITR can be declared defective and a notice can be sent to him.
