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Reply to Defective Return Notice u/s 139(9)

Use this format to respond to a Section 139(9) notice declaring your return defective.

Reply to Defective Return Notice under Section 139(9)

To,
[The Assessing Officer / CPC]
[Designation]

Ref: Notice No. [DIN / Reference Number] dated [Date]

Subject: Response to defective return notice under Section 139(9) for A.Y. [Assessment Year]

Respected Sir/Madam,

I, [Name of Assessee], PAN [PAN], acknowledge the notice under Section 139(9) intimating that my return for A.Y. [Assessment Year] is treated as defective for the reason [defect, e.g., tax not paid / mismatch in income / balance sheet not filled].

I have examined the defect pointed out and have rectified the same. Accordingly, a corrected/revised return removing the defect has been filed within the time allowed, vide acknowledgement no. [ITR-V Number] dated [Date]. The applicable tax and interest, if any, have been duly paid vide challan [Challan Number].

I request that the corrected return be treated as a valid return under Section 139(9) and processed accordingly. The relevant challan and computation are enclosed for your reference.

Yours faithfully,

___
[Name/Authorised Signatory]
[PAN/GSTIN]

Before you use it — fill in / check

  • Taxpayer/GSTIN
  • Notice ref & date
  • Officer/Authority
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.