A notice under Section 139(9)2025 Act: s. 263 is issued by the Centralised Processing Centre when the return is incomplete or inconsistent. If the defect is not removed in time, the return is treated as invalid, as if it had never been filed.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Defective return u/s 263(7) (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
The notice identifies a specific error code and description. The response is filed online by correcting and uploading the return, or by giving reasons where you disagree.
Common reasons it is issued
- Tax paid but income not offered, or TDS claimed without matching income
- Books of account required but balance sheet and profit and loss details not filled
- Audit required but audit details missing
- Wrong ITR form selected
Time limit to respond
Documents to keep ready
- The defect notice with error code
- Return and computation
- Form 26AS / AIS and audit report (if applicable)
How we handle it
- Identify the error code and the exact defect
- Correct the return in the right ITR form and upload it in response
- Where no defect exists, submit a reasoned disagreement
- Track processing until the intimation u/s 143(1)2025 Act: s. 270 is received
Points to note
- An invalid return can mean loss of losses carried forward and of refunds
- Use the ‘response to defective notice’ option, not a revised return
What usually comes next
- Adjustment u/s 143(1)(a)Adjustments while processing the return
- Rectification u/s 154Correcting mistakes in the intimation
Frequently asked questions
What happens if I ignore a 139(9) notice?
The return is treated as invalid, which can lead to non-filing consequences, including late fee, interest and loss of carry-forward of losses.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.