Reply to Defective Return Notice — Template

To,
The Assessing Officer / CPC, Bengaluru
Income Tax Department
[through e-filing portal — "e-Proceedings / Defective Return u/s 139(9)"]

Notice No. / DIN : [CPC communication ref.]
Dated            : [date of notice]
PAN              : [ABCDE1234F]
Name             : [Name]
Assessment Year  : [2024-25]
Acknowledgement  : [original ITR-V number]

Subject: Response to notice u/s 139(9) — rectification of defect in
         the return for AY [2024-25].

Respected Sir/Madam,

1. This is with reference to the notice u/s 139(9) dated [date]
   pointing out the following defect(s) in the return of income filed
   for AY [2024-25] on [date]:

   Error Code [__] : [reproduce the exact defect described, e.g.
   "Tax has been deducted (as per Form 26AS/TDS) but the corresponding
   receipts/income have not been offered to tax" OR "Gross receipts
   shown in the P&L do not tally with 44AD presumptive income" OR
   "Balance Sheet / P&L not filled though books are maintained".]

2. The assessee agrees / does not agree that the return is defective
   and submits as under:

   [Option A — Agree and correct] The defect is accepted. The receipts
   of ₹[______] on which TDS of ₹[______] was deducted have now been
   duly offered under the head [Business/Profession / Other Sources]
   in the corrected return. A rectified/revised return removing the
   defect is being furnished in response to this notice.

   [Option B — Explain, no defect] With respect, the return is not
   defective because [e.g. the receipts are exempt / were offered under
   a different head at line [__] of the ITR / the TDS pertains to the
   spouse and was wrongly mapped]. The relevant schedule already
   reflects the income; the reconciliation is enclosed at Annexure-A.

3. A corrected return incorporating the above has been uploaded in
   response to this notice under the same acknowledgement, so that the
   original date of filing ([date]) is preserved and the return is not
   treated as invalid u/s 139(9).

4. It is prayed that the defect be treated as removed and the return
   be accepted as a valid return filed on [original date of filing].

Enclosures:
  Annexure-A : Reconciliation of TDS (Form 26AS/AIS) with income offered
  Annexure-B : Corrected computation of income
  Annexure-C : [Books / 44AD working, as applicable]

Thanking you,
Yours faithfully,

[Name / Authorised Representative]
PAN: [ABCDE1234F]
Date: [__________]   Place: [__________]