ITR defective notice for AY 2026-27: Why you may receive it, deadline to respond and what happens if you ignore it

For Assessment Year (AY) 2026-27, taxpayers who have filed their income tax returns should keep an eye on their registered email and the e-filing portal.

If the Income Tax Department finds that a return contains missing, inconsistent, or incorrect information, it may issue a defective return notice under Section 139(9).

An income-tax return can be considered defective when the information provided is incomplete, inconsistent, or does not meet the requirements of the tax return form.

For example, a taxpayer may claim TDS credit but fail to report the corresponding income in the return. Similarly, certain details required for reporting business income may be left incomplete.

The notice under Section 139(9) generally specifies the issue that needs to be corrected and the action required from the taxpayer.

A taxpayer gets 15 days from the date of receiving the notice to correct the defect or submit a response. However, the specific deadline mentioned in the notice should be followed if it provides a different time period.

If additional time is required, the taxpayer may seek an extension or adjournment, subject to the applicable procedure.

Yes. The taxpayer can submit a response after making the necessary corrections in the ITR.

Taxpayers should carefully read the reason mentioned in the notice and provide the required information rather than making unrelated changes to the return.

Ignoring a defective return notice can have serious consequences. If the defect is not rectified within the prescribed period, the return may be treated as invalid.

Depending on the circumstances, this could result in consequences such as:

In certain circumstances, a taxpayer may be able to file a fresh or revised return if the applicable filing window is still open. Alternatively, the taxpayer can respond to the defective notice.

Once the relevant deadline for filing a fresh or revised return has passed, the taxpayer generally has to address the defect through the Section 139(9) response process. If the taxpayer fails to rectify the issue, the return may ultimately be treated as invalid.

Disclaimer: This is meant for informational purposes only. Please refer to the official website or consult a qualified tax professional.