Notice 139 (9)
This query is : Resolved
25 October 2015
Hi I have received a defective return notice under 139(9) as I had not got my books audited. My query is whether I can upload a revised ITR under 139(5) as I have found other errors which are increasing income
26 October 2015
Please approach your Tax Auditors. If necessary, it may be required to upload revised Tax Audit Report in your case, pursuant to which you may file your ITR u/s 139(9)
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26 October 2015
But if i file under 139(5) how do i respond to notice 139(9)
26 October 2015
The Auditors will revise Tax Audit Report, if necessary. You may then proceed with filing ITR in response to 139(9) by logging into incomeraxindiaefiling.gov.in
efile (tab) -> e file in response to Notice u/s 139(9)
efile (tab) -> e file in response to Notice u/s 139(9)
26 October 2015
Hi Ankit,
Thanks a lot for your time. My query is that currently I have a pending notice against 139(9) but I cannot respond to it because I want to show increased income, so I have to file 139(5). So you are telling me that I file a revised ITR under 139(5) first and then subsequently file the same revised ITR under 139(9)
Thanks a lot for your time. My query is that currently I have a pending notice against 139(9) but I cannot respond to it because I want to show increased income, so I have to file 139(5). So you are telling me that I file a revised ITR under 139(5) first and then subsequently file the same revised ITR under 139(9)
26 October 2015
The basic doubt im having is that revising income is not allowed under 139(9) and so i need to file 139(5)
04 August 2024
Certainly! Here's how you can address the situation where you've received a notice under Section 139(9) for a defective return, and you also need to revise your return under Section 139(5) due to other errors:
### **Understanding the Sections:**
1. **Section 139(9):** This section deals with defective returns. If the return filed does not comply with the provisions of the Income Tax Act or has certain defects, the assessing officer issues a notice under this section to rectify the defects.
2. **Section 139(5):** This section allows for filing a revised return if you discover any mistakes or omissions in the original return filed, but within the time limits prescribed for filing revised returns.
### **Steps to Handle Both Issues:**
1. **Addressing the Notice Under 139(9):**
- **Respond to the Notice:** You must respond to the notice under Section 139(9) to correct the defects pointed out by the tax department. This typically involves submitting the required documents or correcting the errors mentioned in the notice.
2. **Filing a Revised Return Under 139(5):**
- **Revised Return:** If you have additional errors or omissions in your return (e.g., increasing income), you should file a revised return under Section 139(5). This revised return should reflect the accurate details of your income and any other corrections.
- **Timely Filing:** Ensure that the revised return is filed within the time limits specified under Section 139(5) (usually before the end of the assessment year or before the completion of the assessment, whichever is earlier).
3. **How to Respond to Both Notices:**
- **File Revised Return First:** You should file the revised return under Section 139(5) to correct any errors or omissions, including increasing your income as required.
- **Respond to 139(9) Notice:** Once the revised return is filed, respond to the notice under Section 139(9) by submitting the revised return details or the required documents. Indicate that the revised return has been filed and mention any relevant changes.
### **Detailed Steps:**
1. **File Revised Return (Section 139(5)):**
- Go to the [Income Tax e-Filing Portal](https://www.incometax.gov.in/).
- Select the option to file a revised return under Section 139(5).
- Upload the revised return with the corrected income details.
2. **Respond to the Defective Return Notice (Section 139(9)):**
- Login to the [e-Filing Portal](https://www.incometax.gov.in/).
- Go to the "My Account" section and select "View Notices".
- Open the notice under Section 139(9) and review the defects pointed out.
- Provide a response explaining that you have filed a revised return and attach any required documents or explanations as requested in the notice.
3. **Ensure Compliance:**
- Ensure that you are complying with all requirements and submitting accurate information.
- Keep copies of all communications, revised returns, and responses for your records.
### **Example of How to Communicate in Your Response:**
---
**Subject: Response to Defective Return Notice Under Section 139(9)**
Dear Sir/Madam,
I am writing in response to the notice issued under Section 139(9) regarding my return for the assessment year [YYYY-YY]. The notice indicated that my return was defective due to the non-audit of books of account.
I would like to inform you that I have filed a revised return under Section 139(5) to correct errors and provide the accurate details of my income. The revised return reflects the necessary corrections and complies with the provisions of the Income Tax Act.
Please find attached the revised return and any other required documents for your reference. I kindly request you to consider the revised return while processing my case.
Thank you for your understanding and assistance in this matter.
Yours faithfully,
[Your Name]
[Your PAN]
[Your Contact Information]
---
By following these steps, you can address both the notice under Section 139(9) and the need to revise your return under Section 139(5) effectively.
### **Understanding the Sections:**
1. **Section 139(9):** This section deals with defective returns. If the return filed does not comply with the provisions of the Income Tax Act or has certain defects, the assessing officer issues a notice under this section to rectify the defects.
2. **Section 139(5):** This section allows for filing a revised return if you discover any mistakes or omissions in the original return filed, but within the time limits prescribed for filing revised returns.
### **Steps to Handle Both Issues:**
1. **Addressing the Notice Under 139(9):**
- **Respond to the Notice:** You must respond to the notice under Section 139(9) to correct the defects pointed out by the tax department. This typically involves submitting the required documents or correcting the errors mentioned in the notice.
2. **Filing a Revised Return Under 139(5):**
- **Revised Return:** If you have additional errors or omissions in your return (e.g., increasing income), you should file a revised return under Section 139(5). This revised return should reflect the accurate details of your income and any other corrections.
- **Timely Filing:** Ensure that the revised return is filed within the time limits specified under Section 139(5) (usually before the end of the assessment year or before the completion of the assessment, whichever is earlier).
3. **How to Respond to Both Notices:**
- **File Revised Return First:** You should file the revised return under Section 139(5) to correct any errors or omissions, including increasing your income as required.
- **Respond to 139(9) Notice:** Once the revised return is filed, respond to the notice under Section 139(9) by submitting the revised return details or the required documents. Indicate that the revised return has been filed and mention any relevant changes.
### **Detailed Steps:**
1. **File Revised Return (Section 139(5)):**
- Go to the [Income Tax e-Filing Portal](https://www.incometax.gov.in/).
- Select the option to file a revised return under Section 139(5).
- Upload the revised return with the corrected income details.
2. **Respond to the Defective Return Notice (Section 139(9)):**
- Login to the [e-Filing Portal](https://www.incometax.gov.in/).
- Go to the "My Account" section and select "View Notices".
- Open the notice under Section 139(9) and review the defects pointed out.
- Provide a response explaining that you have filed a revised return and attach any required documents or explanations as requested in the notice.
3. **Ensure Compliance:**
- Ensure that you are complying with all requirements and submitting accurate information.
- Keep copies of all communications, revised returns, and responses for your records.
### **Example of How to Communicate in Your Response:**
---
**Subject: Response to Defective Return Notice Under Section 139(9)**
Dear Sir/Madam,
I am writing in response to the notice issued under Section 139(9) regarding my return for the assessment year [YYYY-YY]. The notice indicated that my return was defective due to the non-audit of books of account.
I would like to inform you that I have filed a revised return under Section 139(5) to correct errors and provide the accurate details of my income. The revised return reflects the necessary corrections and complies with the provisions of the Income Tax Act.
Please find attached the revised return and any other required documents for your reference. I kindly request you to consider the revised return while processing my case.
Thank you for your understanding and assistance in this matter.
Yours faithfully,
[Your Name]
[Your PAN]
[Your Contact Information]
---
By following these steps, you can address both the notice under Section 139(9) and the need to revise your return under Section 139(5) effectively.
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