Defective Return under Income tax act

Defective return under Income tax act is covered under sec 139(9) which says that

If there is any discrepancy/proof not provided in reference to the income filed and contextual taxes credit claimed or if in those cases where books are said to be maintained but the details are not filled then the return shall be deemed as defective.

From last year this DEFECTIVE RETURN has attained significance as lots of returns have been considered defective on these accounts.Actually it so happened that before this time the department utility was not having inbuilt checks due to which many discrepancies went noticed which now are not ignored.

What happens when there is a defective return?

As soon as the defects are noticed the department sends a notice online/offline to the assessee and provides a reasonable time(generally 15 days) to rectify the defect.

How to remove the defects?

Now a days the notice contains a sheet with defect and their impact .It is only required by the assessee generally to accept of decline the adjustment advised .If the assessee agrees or disagrees then in both cases the response sheet is to be submitted which thereby results into removal of defect.

What happens if the defect is not rectified?

If the defect is not rectified within the given time the assessing officer shall treat the return as invalid return and then it shall be deemed that the return was never been filed Hence all consequences of non filing of return will be attracted

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