Defective Return Notice Reply Format 2026
To,
{{officer_designation}}
Date: 1 October 2026
Response to Notice under Section 139(9) of the Income-tax Act, 1961 — Defective Return
Assessee: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}
Ref: Notice / communication dated
Respected Sir / Madam,
1. The assessee refers to the notice cited above, by which the return of income for AY {{assessment_year}} has been treated as defective under section 139(9). The particulars of the return are:
| Particulars | Details |
|---|
| Return form | {{itr_form}} |
| Filed under section | ____________ [139(1) / 139(4) / 139(5)] |
| Date of filing | {{original_filing_date}} |
| Acknowledgement no. | {{original_ack_no}} |
| Date the notice was received | ____________ |
| Last date to respond (15 days from intimation, or as extended) | ____________ |
A. Defect-wise response
| Sl. | Error code / defect as stated in the notice | Agree / Disagree | Response and corrective action | Reference in corrected return / supporting document |
|---|
| 1 | ____________ [reproduce the error description verbatim] | ____________ | ____________ [e.g. 'Balance sheet and profit and loss schedules were left blank although the accounts are audited u/s 44AB; both schedules are now filled from the audited accounts'] | ____________ |
| 2 | ____________ | ____________ | ____________ [e.g. 'Receipts on which TDS credit is claimed exceed the receipts shown in the return; the difference of ₹ ____________ is an advance taxable in the following year and the corresponding TDS credit is now carried forward'] | ____________ |
| 3 | ____________ | ____________ | ____________ | ____________ |
- Working note — defects seen most often: accounts are liable to audit but the audit particulars, balance sheet or profit and loss schedules are blank; TDS credit is claimed on receipts not offered as income; presumptive taxation is claimed although turnover is above the limit or the mandatory financial particulars are missing; a mandatory schedule is incomplete; the return form chosen does not suit the income reported.
- Working note: reconcile gross receipts in the return to Form 26AS / AIS head by head before responding. Most receipt-mismatch defects come from advances, reimbursements, GST included in the figure reported by the deductor, or income taxed in a different year.
B. Where the defect is accepted — corrected return
2. The assessee accepts the defect(s) at Sl. No(s). ____________ above. A corrected return in Form {{itr_form}} has been / is being furnished in response to the notice under section 139(9), quoting the notice reference and date, with the following changes and no others:
| Schedule / field | As per original return | As per corrected return | Reason |
|---|
| ____________ | ____________ | ____________ | ____________ |
| ____________ | ____________ | ____________ | ____________ |
| Total income | ₹ ____________ | ₹ ____________ | ____________ |
| Tax payable / (refund) | ₹ ____________ | ₹ ____________ | ____________ |
C. Where the defect is disputed — reasons for disagreement
3. The assessee does not agree with the defect(s) at Sl. No(s). ____________ for the following reasons: ____________ [state the facts plainly — e.g. 'The assessee is not liable to audit under section 44AB: turnover for the year is ₹ ____________, cash receipts and cash payments are each below five per cent of the total, and the higher threshold therefore applies. The balance sheet and profit and loss particulars required of a non-audit case have been filled.'].
4. The return as filed is complete in all respects on these points, and the assessee requests that it be treated as a valid return and processed.
D. Request for further time (use only if needed)
5. The defect at Sl. No. ____________ cannot be cured within fifteen days because ____________ [e.g. the corrected TDS statement of the deductor is awaited; the audited accounts of the firm in which the assessee is a partner are not yet signed]. The assessee requests, under section 139(9), that the period for rectifying the defect be extended up to ____________.
E. Request for condonation (use only if the period has already expired)
6. The period allowed in the notice expired on ____________. The defect has been rectified on ____________, before any assessment has been made. The delay was caused by ____________ [state the cause with dates and evidence]. The assessee requests that the delay be condoned under the proviso to section 139(9) and the return be treated as a valid return.
- Drafting hint: the response is submitted on the e-filing portal against the notice — this document is the working and the text you paste or attach. Keep Parts B to E that apply and delete the rest.
- Drafting hint: change only what the notice requires. A corrected return that also alters unrelated figures invites a fresh mismatch and a second notice.
- Drafting hint: do not let the fifteen days lapse while the client decides. If the answer is not ready, apply for more time before the last date.
Thanking you,
Yours faithfully,
For {{client_name}}
_______________________________
Authorised Signatory
Address: {{client_address}}
Encl.: Copy of the notice; original return acknowledgement; corrected return acknowledgement; reconciliation of receipts with Form 26AS / AIS; ____________
