a. When you have filled up details of taxes paid, but have not provided income details, the Income Tax Department deems it defective.
b. A notice for defective return is sent when tax deducted has been claimed as a refund, but no income details are provided in the return.
c. The Department sends you a notice for defective return under Section 139(9) when you haven’t paid your taxes in full.
d. When you are required to maintain a balance sheet and profit and loss statement but haven’t attached them with your income tax return, the tax return is declared defective.