Explanation
Defective return notice — rectify the return
Section: 139(9) / §264(6) IT Act 2025
Reply required within: 15 days.
Consequence if ignored: The return is treated as not filed at all — leading to late-filing penalties and possible best-judgment assessment.
How to reply: Log in to the portal. Go to e-Proceedings → Response to Outstanding Demand or Defective Return. Submit a revised return / rectified response by the deadline.
If ignored
The return is treated as not filed at all — leading to late-filing penalties and possible best-judgment assessment.
How to respond
Log in to the portal. Go to e-Proceedings → Response to Outstanding Demand or Defective Return. Submit a revised return / rectified response by the deadline.
Deadline
You have 15 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.