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Rectification file U\S 139(9)

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11 April 2023 can we file rectification U/S 139(9)
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
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.
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