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27/03/2025

27/03/2025

Time Limit for Rectifying a Defective Return

The time allowed to rectify a defective return depends on whether it is a regular return or an updated return (ITR-U).

📌 1. Defective Return under Section 139(9) (Regular ITR)

If the Income Tax Department finds a return defective, they issue a notice under Section 139(9).

The taxpayer is given 15 days from the date of the notice to rectify the defect.

This period may be extended by the Assessing Officer (AO) upon request.

If the defect is not rectified within the time limit, the return is treated as invalid (i.e., not filed).

📌 2. Defective Updated Return under Section 139(8A) (ITR-U)

If an updated return (ITR-U) is found defective, the Income Tax Department notifies the taxpayer.

The department provides a specific time limit (usually 15 days, but it may vary) to correct the defect.

Unlike regular defective returns, there is no explicit provision in the law for an extension of time under Section 139(8A).

If the defect is not rectified within the given time, the updated return becomes invalid, and the previous return (if any) is considered valid.

🚨 Key Takeaway

Regular Defective Return (139(9)) ➝ 15 days, with an option for extension by the AO.

Defective Updated Return (139(8A)) ➝ 15 days (or as specified), but no provision for extension.
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