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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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
What does Section 139(9) of the Income Tax Act 1961 deal with?
Section 139(9) (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 Direct Tax Code 2025?
Section 139(9) of the ITA 1961 maps to Section 152(9) of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 139(9) under the new tax code?
Section 139(9) is marked as "Retained" with status "Active". Impact: High - Very common notice that requires immediate response to prevent the ITR from becoming invalid.
What are the key changes to Section 139(9) under DTC 2025?
Mismatch between 26AS/AIS and ITR can automatically trigger a defective return notice under this section.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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