Notice that your return is defective: section 139(9) notice

Which law applies? The Income-tax Act, 2025 applies to the tax year 2026-27 onwards. Section 536(2)(c) of that Act says the repealed Income-tax Act, 1961 continues to apply to proceedings, including notices, assessment, reassessment, rectification, penalty and appeals, for any tax year beginning before 1 April 2026, that is the financial year 2025-26 (assessment year 2026-27) and earlier. Each notice page below gives both: the 2025 Act first, then the 1961 Act as printed by the Income Tax Department on 22 May 2026. For the oldest assessment years (up to 2021-22) the reassessment time limits in force before 1 September 2024 may apply, and that earlier text was not read.

The Assessing Officer considers that your return does not meet the prescribed conditions and tells you the defect.

What it means under the Income-tax Act, 2025 (tax year 2026-27 onwards)

Under section 263(7), if the return is not in conformity with the prescribed conditions the Assessing Officer may intimate the defect and give you fifteen days from the date of the intimation, or a further period allowed on your application, to rectify it. If you do not, the return is treated as invalid and the Act applies as if you had not furnished a return. If you rectify late but before the assessment is made, the Assessing Officer may condone the delay and treat the return as valid.

Time limits under the 2025 Act

Fifteen days from the date of the intimation, or a longer period if you apply for it. A late rectification before the assessment may be condoned by the Assessing Officer.

Under the Income-tax Act, 1961 (tax years before 2026-27)

Section 139(9). Section 139(9): if the Assessing Officer considers the return defective he may intimate the defect and give fifteen days from the date of the intimation, or a further period on application, to rectify it. If it is not rectified in time the return is treated as invalid and the Act applies as if no return had been furnished. If it is rectified late but before the assessment is made, the Assessing Officer may condone the delay and treat the return as valid. An Explanation lists the conditions a return must meet not to be regarded as defective, such as the annexures and statements being duly filled in and the tax computation statement being attached.

Time limits. Fifteen days from the date of the intimation, or a longer period on your application. The same as the 2025 Act.

What to do first

Read which defect the notice names.
File the rectified or corrected return on the portal as the notice directs.
If you cannot finish in fifteen days, apply for more time before they end.
Do not ignore it: an unrectified return is invalid and you would be treated as not having filed.

An outline for a reply

Respond on the portal by correcting the named defect; where more time is needed, apply for an extension before the fifteen days end, giving the reason.

This is a general outline, not a reply to your own notice: facts and documents differ, and the deadline is short. Ask a chartered accountant.

Common questions

What section of the new Act replaces section 139(9)?

Section 263(7) of the Income-tax Act, 2025, for the tax year 2026-27 onwards. For earlier tax years the 1961 Act continues to apply to notices (section 536(2)(c)) and the notice quotes section 139(9) of that Act.

Source

The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: sections 252, 263, 268, 270, 279 to 282, 287, 289, 357, 358, 411, 412 and 536. The enacted text was read on 13 November 2026.
The Income-tax Act, 1961 (text with amendments, printed by the Income Tax Department on 22 May 2026): sections 133, 139(9), 142, 143, 148, 148A, 149, 150, 154, 156, 220 and 249(2). Downloaded from incometaxindia.gov.in and read on 13 November 2026.
Old-section to new-section mapping: the Income Tax Department’s section navigator, checked against the Act (see the Income-tax Sections section of this family).

Rules read on 13 November 2026 from the Income-tax Act, 2025. This site explains notices in general terms. It is not legal advice and does not replace a chartered accountant or tax lawyer. A notice has a deadline: do not rely on a web page for your own case, and ask a professional soon.