Sec 139(9)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 January 2017 Respected sirs,
For F.Y.14-15 A.Y.15-16 return file after due date i.e.(December 2016).
on 7th Jan 17 Received Notice U/s.139(9) defective Code 31.

Now I would like to ask Shall I Revise Return (After Due date is applicable?) or Rectify
the return.

Kindly give details.
Thanks in Advance
Vikas

CA SAGAR M. AHUJA

CA SAGAR M. AHUJA (Expert)
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12 January 2017 You have to Rectify the return by going in site select "My pending action" and upload rectify return.
Thanks.

Expert : Anonymous

Expert : Anonymous (Expert)

13 January 2017 Dear Vikas, Please read the defect notice properly and completely. the procedure is clearly mentioned in the notice.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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23 July 2025 ### **Section 139(9) of the Income Tax Act - Defective Return (Code 31)**

Under **Section 139(9)** of the **Income Tax Act**, if a return filed by an assessee is found to be defective, the **Assessing Officer (AO)** will issue a notice under **Section 139(9)**, requiring the assessee to rectify the defect.

In your case, **Notice Code 31** refers to a **defective return**, which generally indicates that the **return** has missing or incorrect information, or the **form** is not filled out correctly. When such a notice is issued, the assessee is required to **rectify** the return rather than revise it.

### **What Should You Do?**

You should **rectify** the return, not revise it. Here’s how you can do it:

#### **Steps for Rectification (Post Notice U/s 139(9)):**

1. **Log in to the Income Tax Portal:**

* Go to the official **Income Tax e-filing portal** ([https://incometaxindiaefiling.gov.in](https://incometaxindiaefiling.gov.in)).
* Log in to your account with your credentials (PAN, password, etc.).

2. **Go to "My Pending Actions":**

* Once logged in, click on **"My Pending Actions"** on the dashboard or under the "e-File" section.
* This section will show the notices issued, including the **Section 139(9) notice** for the defective return.

3. **Download the Notice**:

* Download the **defective return notice** to see the details of the specific defect(s) (such as missing schedules, incorrect fields, or missing details like TDS).

4. **Rectify the Defect**:

* If the defect is due to incorrect data entry or missing information, correct the error as per the instructions in the notice.
* Once you have corrected the issue, you can **submit** the corrected return.

5. **Upload the Rectified Return**:

* After rectifying the defects, upload the corrected return as per the e-filing guidelines.

6. **Acknowledgement**:

* After uploading the rectified return, you will receive an **acknowledgement** that your rectification has been successfully submitted.

---

### **Can You Revise the Return After the Due Date?**

* If the **defective return notice** has been issued, you can **rectify** the return **even after the due date**.
* **Revision of the return** (i.e., filing a fresh return to replace the original one) is usually allowed **within the time limits prescribed**, i.e., **within the end of the assessment year**. Since your return was filed **after the due date**, you will not be able to revise it for **A.Y. 15-16**, but you can still **rectify the defects** as per **Section 139(9)**.

---

### **Conclusion:**

* **Rectify** the return by going to the "My Pending Actions" section and following the process outlined there.
* The defect notice clearly mentions the required action to rectify. Follow the instructions provided in the notice for the correction.
* The option to **revise** the return is not available after the due date (unless under special circumstances like a valid reason), so **rectification** is your best course of action.

I hope this helps! Let me know if you have further questions.

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