25 June 2022 21:04

Income Tax India – Respond to Notice U/S 139(9) of Income Tax

If your return is found defective, the Income Tax Department will send you a defective notice under section 139(9) of the Income Tax Act via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal.

How do you respond notice u/s 139 9 of Income Tax Act 1961?

Response to Defective Notice u/s 139(9)

  1. Go to the ‘e-File’ menu and Click ‘Response to Notice u/s 139(9)’
  2. Details such as ITR, A.Y, e-Filing Acknowledgement No., CPC Reference Number, Notice Date, Status and Response are displayed. …
  3. All the identified defects from the filed ITR is displayed to the taxpayers.

What is the meaning of defective notice u/s 139 9?

Notice u/s 139(9) is issued when return is found defective and a period of 15 days is provided to the assessee to resolve the same, however if assessee fails to do so, the return is considered as defective and treated as return has never been filed.

Is it compulsory to file return of income u/s 139 1 )? What are the different due dates for filing of return of income?

September 30th – All persons and entities who are required to or are liable to undergo an audit of their accounting books, need to file their income tax returns by 30th September of every assessment year.

How do I file a response under 139 9?

Process

  1. Login on to incometaxindiaefiling.gov.in with your User ID, Password and Date of Birth/ Incorporation.
  2. Go to e-File ->e-File in response to notice u/s 139(9)
  3. On successful validation if there is any defective notice raised by either CPC/AO, the below screen will be displayed.

What is Section 139 9 of income tax?

If your return is found defective, the Income Tax Department will send you a defective notice under section 139(9) of the Income Tax Act via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal. 3.

What happens if you don’t respond to income tax notice?

If you don’t respond to the tax notices within the time allotted, there can be various implications. “Non-compliance of a tax notice would attract penalty of ₹ 10,000 and may lead to judgement assessment by the tax officer,” said Agarwala. In some cases, “prosecution up to one year may also apply,” said Gupta.

How do I respond to income tax compliance?

How to Reply to Notices Online

  1. Log in to the portal and find the ‘Compliance’ tab, where you can see the non-filers information. …
  2. Under the ‘View and Submit Compliance’ tab, you will find a ‘Filing of Income Tax return’ option through which you can provide the response related to ITRs.

What do I do if I get a tax notice?

The assessing officer sends this notice within 6 months from the end of the financial year in which the return is furnished. After the notice is received by the taxpayer, he/she should reply to the questionnaire issued by the income tax department and submit all the additional documents requested.

What is the time limit of rectification of defective return?

15 days

A person who has received notice under section 139(9) about the defective return can rectify the return within a period of 15 days from the date of such intimation of defective return u/s 139(9).

What is a section 139 payment?

A “qualified disaster relief payment” is defined by section 139(b) of the Code to include any amount paid to or for the benefit of an individual to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster.

What are the provisions related to defective return under section 139 9?

If the Income Tax Officer considers that the Return as a defective return, then he shall intimate the defect to the taxpayer and give him the opportunity to rectify the defect within 15 days from the date of such intimation. He can also extend the time period on an application made by the assessee.

What happens if you file wrong ITR?

If a taxpayer uses the wrong form, the income-tax officer may consider his return as defective under Section 139(9) of the I-T Act. The taxpayer is given the option to rectify his mistake by filing a revised return within a prescribed time limit.

Can I go to jail for lying on my tax return?

It is a federal crime to commit tax fraud and you can be fined substantial penalties and face jail time. Lying on your tax return means you committed tax fraud. The consequences of committing tax fraud vary from case to case.

Can we submit ITR twice?

(a) The Revision can be done either in the same ITR Form in which the original return was filed or in a different ITR Form. (b) There is no limit for the number of times you can file a revised return provided it is within the prescribed time limits.

Can I file revised return after intimation u/s 143 1?

It is totally possible to file a revised return after the notice or intimation has been received by the taxpayer under Section 143(1) by the Income Tax Department. The revised return can be filed as per the Section 139 (5) of the Income Tax Act.

What happens if I do not respond to the intimation within 30 days of receiving the intimation?

A time period of 30 days from the date of receiving the intimation is given to the recipient of the notice. If the recipient fails to respond, the return is processed after making necessary adjustment(s) u/s 143(1)(a), without providing any further opportunities in this matter.

What do I do if intimation US 143 1 is received?

Action to be taken by the taxpayer after receiving a 143(1)
In case you are able to identify the mistakes you have made while filing your return from the 143(1) intimation, and they can be rectified by filing a revised return, please do so by logging into income tax e-filing website.

What should I do after receiving intimation u/s 143 1?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year. The second step would be to check if the notice was sent either due to tax refundable or tax payable.

How long does it take to get refund after 143 1?

Generally, the credit of refund process takes about 20-45 days from the date of e-verification of the income tax return.

What does intimation u/s 143 1 means?

After the processing of ITR, the income tax department sends an intimation notice. This intimation notice is sent under section 143(1) of the Income-tax Act, 1961. The notice is sent on the tax return filer’s registered email ID by the tax department.

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