Defective return is the return of income which is rejected by the Income Tax Department due to certain defects. If the Income Tax Officer considers any Return as a defective return, then he/she shall intimate the defect to the taxpayer and give him/her the opportunity to rectify the defect within 15 days from the date of such intimation; or can also extend the time period on an application made by the assessee. Here is available a view that how to respond by assessee in new income tax portal, if defective return notice u/s 139(9) come to the assessee..
Source: Income tax portal
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