What is a Defective Notice under Section 139(9)?
A Defective Notice under Section 139(9) is issued by the Income Tax Department when a taxpayer’s filed return contains errors, missing details, or incomplete information. This notice allows the taxpayer to correct and refile the return within a specified time to avoid penalties or invalidation of the return.
Typically, this notice is sent by the Assessing Officer or CPC Bengaluru if certain mandatory details like income, deductions, or attachments are missing. Ignoring or delaying the response may result in the return being treated as invalid, leading to further legal action.
At Ebizfiling, we help individuals and businesses understand the reason behind the defective notice, prepare accurate corrections, and submit the proper Income Tax Defective Notice Reply within the due date.
What is the password for the 139(9) notice?
The defective return notice is attached to the email and is password-protected. To open the notice under Section 139(9), use your PAN in lowercase followed by your date of birth in the DDMMYYYY format.
For example, if your PAN is MNOPQ1212C and your date of birth is 12th October 1987, the password would be: mnopq1212c12101987.

Deadline to reply to the notice of defects
The time limit to respond to a defective return notice under Section 139(9) of the Income Tax Act is 15 days from the date of the notice. Taxpayers must correct the defects or provide an explanation within this period. If they fail to do so, the return may be considered invalid.
Why Ebizfiling?
EbizFiling.com is a top business platform that offers company setup, compliance, and management consulting services in India and abroad. They make online GST return filing easy, fast, and affordable. It also assist with Income Tax filing, TDS, PF, and ESI returns. For help with GST returns or to learn more, contact their compliance manager at 09643203209 or email info@ebizfiling.com for a free consultation.