Learner
2398 Points
Joined May 2019
@ Sssss
Once you’ve been served with notice of defective return u/s 139(9), then you must correct your return by revising it within 15 days from the receipt of notice by the Income Tax Department. You can also apply for extension by writing an application to the Assessing Officer (A.O.) requesting an extension of the deadline of filing a revised return. Practically, it is seen that even a taxpayer rectifies the defect after the expiry of fifteen days but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.
By reading above i understood that you friend can apply for extension of time limit to revise the defective return to your friend jurisdictional A.O. or else file revised return again in response to 139(9) with out permission as A.O. may condone the delay.