Section 139(9) → Section 152(9)
Defective Return
Quick Answer
Section 139(9) of the Income Tax Act, 1961 (Defective Return) corresponds to Section 152(9) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 139(9)
The starting point is Section 139(9) of the Income Tax Act, 1961 — defective return. Allows the AO to classify a return as 'Defective' (e.g., tax not paid in full, audit report not attached) and gives the assessee 15 days to rectify it.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 139(9) is retained and renumbered as Section 152(9) of the Income-tax Act, 2025. Retained. This process is now fully automated by the CPC. If not rectified within the time limit, the return is treated as invalid (never filed).
The transition impact on Section 139(9) is assessed as High. Very common notice that requires immediate response to prevent the ITR from becoming invalid.
Sec 139(9)
Provision Summary
Allows the AO to classify a return as 'Defective' (e.g., tax not paid in full, audit report not attached) and gives the assessee 15 days to rectify it.
Sec 152(9)
Provision Summary
Retained. This process is now fully automated by the CPC. If not rectified within the time limit, the return is treated as invalid (never filed).
Key Changes & Highlights
- Mismatch between 26AS/AIS and ITR can automatically trigger a defective return notice under this section.
Related Sections
Frequently Asked Questions
Which subject does Section 139(9) of the 1961 Act cover?
Section 139(9) of the Income Tax Act, 1961 covers defective return. Allows the AO to classify a return as 'Defective' (e.g., tax not paid in full, audit report not attached) and gives the assessee 15 days to rectify it.
What is the new section number for Section 139(9) under the Income-tax Act, 2025?
Section 139(9) of the Income Tax Act, 1961 maps to Section 152(9) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. This process is now fully automated by the CPC. If not rectified within the time limit, the return is treated as invalid (never filed).
How does the Income-tax Act, 2025 affect Section 139(9) in practice?
The transition impact for Section 139(9) is rated High. Very common notice that requires immediate response to prevent the ITR from becoming invalid.
What is new about Section 139(9) under the Income-tax Act, 2025?
Mismatch between 26AS/AIS and ITR can automatically trigger a defective return notice under this section. These points are specific to Section 139(9) (Defective Return).
Disclaimer: This mapping of Section 139(9) (Defective Return) to Section 152(9) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139(9) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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