What is defective return U/s 285BA of I.T. Act 1961?

Basically,an incomplete return is a defective return......u/s section 139(9).The same logic should probably apply in relation to return covered u/s 285ba.

Section 139(9) applies to I.T. Returns, but Sec 285BA applies to Annual Information returns(AIR).

Pls don't use words like 'probable' for I.T. purposes.

But both are returns and both are required to be furnished to the income tax department...I was making an honest guess,as simple as that.

And I do think that the logic of section 139(9) can be applied to the AIR because the return of income filed under section 139(1) is the 'baap' of all the returns which are required to be filed under the income tax act.

...and I am honestly eager to know the meaning of 'income tax returns'.