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Defective Return in income tax

Today we will discuss on Defective Return in income tax. Reason of defective return and how to solve it. In last 2 year many return has been termed as defective return by the income tax department while we go through the reason of defective return we find it happens mainly for the return filling through the software. there are some mismatch in income tax website and software.

Reason of Defective Return:

1.If an assessee has not provide the income details in income tax return while TDS has been claimed and tax paid has been shown in return

2.If an assessee has not paid the income tax

3.If an assessee has not maintain the balance sheet and profit and loss accounts

4.If an assessee has file the wrong ITR form like .In case of   presumptive income under Section 44AD is less than 8% of gross turnover or receipts, ITR-4 has to be filed. A notice is sent when the filing is made on ITR-4S instead of ITR-4.

5.The name mentioned on the Income Tax Return does not match with the name on the PAN card.

How to Respond Defective return

Reply of Defective return –

Mention reply if return is not defective and department mentioned as an defective.

File Rectification Return –

Select the section File Rectification return in response to notice under section 139(9)

Mention the acknowledgment number and date of filing original return

Complete the income tax return

Generate the XML File and upload it to the Income Tax Department website

Select “e-File in response to notice u/s 139(9)” under the “e-File” section and upload the rectified XML using the password mentioned in the notice.

Defective Return in financial year 2016-17 and assessment year 2017-18

Many return are treated as defective return by the income tax department in last 2 year. It is mainly for the return filed in a software


S.No Error Code Error Description Probable resolution


1 31 Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit and Loss Account as required in explanation (f) under section 139(9) read with section 44AA The Part B of the Profit and loss account and Part B of the Balance Sheet (i.e No Account Case Section) should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.

Assessee  has mention the details in “business and profession income ” under the tab 44AD – All such return are defective by the income tax Return file in software under section 44AD

Details need to be mentioned at General information BS and PL

Under the tab Profit and loss in the number 53 -in a case where regular books of accounts of business or profession are not maintained

a Gross Receipts

b Gross Profits

c Expenses

d Profit


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