11 April 2023
No. Rectification request can be filed u/s. 154 of IT act. Any defective return can be modified u/s. 139(9) of IT act. Section 139(9) of the Income Tax Act, 1961, states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. Once you’ve been served with notice of defective return u/s 139(9), you must correct your return by revising it within 15 days from receipt by the Income Tax Department.