Notice under section 139 (9)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2013 Hi all!
We have received a notice u/s 139(9) of the Income Tax Act and asked to upload a rectified xml. Following are my queries :
1) Under which section do we have to upload the xml while filling the ITR?
2)We have shown loss under the head business and profession under "No Accounts Case" in ITR.
Is it acceptable or do we have to give complete details in P&L if we are claiming loss?

Ganeshbabu K

Ganeshbabu K (Expert)
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03 December 2013 you madatorily required to give complete details in p&l
.
.

Ganeshbabu K

Ganeshbabu K (Expert)
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03 December 2013 go as below to upload in response to 139(9)
.
.
1)Login
2)go to Efile tab option right to My account
3)click on efile and submit response by clicking efile inresponse to notice u/s 139(9)

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Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2013 but we donot maintain books of accounts

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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04 August 2024 ### Notice Under Section 139(9) of the Income Tax Act

A notice under Section 139(9) indicates that the Income Tax Department has found defects in your income tax return which need to be rectified. Here’s how to handle the rectification process:

#### **1. Uploading the Rectified XML**

- **Section for Uploading**: To rectify the errors identified in the notice, you should upload the corrected XML file using the same section of the Income Tax Return (ITR) that was originally used. For example, if you originally filed ITR-3, you should upload the rectified XML in ITR-3. The section under which you file the XML is the same as the type of ITR form you are required to submit.

- **Procedure**: You need to log in to the Income Tax e-Filing portal and go to the "e-File" menu. Select "Income Tax Return" and choose the relevant assessment year and the type of ITR you need to file. Choose the "Revised Return" option and upload the corrected XML file.

#### **2. Claiming Loss under “No Accounts Case”**

- **Reporting Loss in ITR**: If you are claiming a loss under the head “Business and Profession” and you are filing as a “No Accounts Case” (for ITR-4), it's important to note that this option is generally for taxpayers who are opting for presumptive taxation under Section 44AD/44AE/44AF.

- **Details Required**: Even if you do not maintain books of accounts, if you are reporting a loss, you should ideally provide as much detail as possible. For a “No Accounts Case,” while detailed Profit & Loss accounts are not required, you still need to substantiate your loss with sufficient details about your income and expenditures, as required under the presumptive taxation scheme.

- **Acceptability**: If you are reporting a loss under "No Accounts Case" (like ITR-4) but have substantial business transactions, it is advisable to maintain some form of documentation or records to support your claim, even if they are not in a formal set of books. The Income Tax Department might seek further clarification or documentation to justify the reported loss.

### **Key Points to Consider**

- **Rectification of Errors**: Carefully review the defects mentioned in the notice and ensure that your revised XML rectifies all the issues highlighted.

- **Documentation**: Even if you are filing under “No Accounts Case,” maintain sufficient records to support your claims. The Income Tax Department may request additional information to validate the loss claimed.

- **Consultation**: If you are unsure about the specifics of the rectification or about maintaining documentation, it is prudent to consult a tax professional to ensure compliance and to handle any complexities in your case.

#### **Steps to Rectify**

1. **Review Notice**: Understand the specific defects mentioned in the notice under Section 139(9).

2. **Prepare Revised XML**: Correct the defects as per the notice and prepare a revised XML file.

3. **Login to E-Filing Portal**: Go to the Income Tax e-Filing portal and select the relevant options to file a revised return.

4. **Upload Corrected XML**: Upload the corrected XML and ensure all required details are filled in accurately.

5. **Confirmation**: After submission, check the status to confirm that the rectification is successfully processed.

Following these steps should help you address the issues raised in the notice under Section 139(9) and ensure your return is in compliance with the requirements.