Notice u/s 139(9) – Defective Return
If Assessing Officer considers that the return furnished is defective, may intimate such defect to the assessee and give an opportunity to rectify the defect within a period of fifteen days from the date of such intimation. On request of assessee, AO may allow such further period.
If the defect is not rectified within allowes period, the return shall be treated as an invalid return and it shall be treated as if the assessee had failed to furnish the return.
If Assessee rectifies defect after end of period allowed but before completion of assessment, AO may allow the delay and treat that return as valid return.
To validate a defective return following conditions should be satisfied, how ever Board of direct taxes may modify conditions:
(a) the annexures, statements and columns have been duly filled in income tax return ( ITR );
(b) the return is accompanied by computation of the tax payable;
(bb) the return is accompanied by the audit report if applicable
(c) the return should be accompanied by —
(i) (TDS/TCS) and the advance tax and self-assessment tax: If proof not available may provide
(a) a certificate for tds or tcs from deductor;
(b) certificate is produced within two years;
(ii) If any Compulsory deposit claimed to have been made under the Compulsory Deposit Scheme;
(d) where books of account are maintained, the return is accompanied by copies of—
(i) manufacturing a/c, trading a/c, P&l a/c or Income and expenditure a/c and balance sheet;
(ii) the personal account of the proprietor, partners or members as may be applicable ; and interest in the firm, AOP or BOI;
(e) if audited, copies of the audited profit and loss account and balance sheet and the auditor’s report;
(f) where regular books are not maintained, a statement showing turnover or gross receipts, expenses, gross profit, net profit, sundry debtors, sundry creditors, stock and cash balance as at the end of the P/Year:
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