Received a defective notice for filing the wrong ITR form? Here’s the deadline to submit a response and the process

The ITR filing deadline for taxpayers with no business income and non-audit cases was July 31, 206. Even if the return was submitted on time, there may be certain cases where the ITR is flagged as defective by the income tax department under Section 139(9) of the Income-tax Act, 1961.

Subsequently, you will receive a notice via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal. A return may be treated as defective on account of incomplete or inconsistent information mentioned in it or in the schedules, among other reasons.

Each ITR form is designed for specific categories of taxpayers, such as salaried individuals, those with capital gains, business income, or foreign assets. Hence, it’s crucial to use the correct ITR form to ensure smooth and timely processing by the income tax department.

Time limit for responding to a defective notice

If your return is found defective, you get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you.

However, a taxpayer may seek adjournment and request for an extension, according to information available on tax department’s website.

What if you don’t respond to the notice?

If you fail to respond to the defective notice within stipulated period then your return may be treated as invalid.

As a result, you may also face consequences such as penalty, additional interest, losing the provision to carry forward losses, and loss of specific exemptions.

What to do next to rectify the errors?

Any errors or discrepancies require corrections within a specified timeline. In such cases, the return is not processed until the defects are rectified, which in turn may delay refunds and trigger additional verification if income details do not match the departmental records.

Taxpayers are given the option to correct genuine mistakes by filing a revised return. For AY 2026–27, a revised return can be filed up to 31 March 2027 or before completion of assessment by the tax department , whichever is earlier.

A revised return can be filed online through the income tax portal by selecting the option to revise the previous ITR and updating the correct ITR form and details.

Even if this timeline is missed, taxpayers may still regularise omissions by filing an Updated Return (ITR-U) with additional tax and interest, which can help reduce future litigation exposure. An individual can file an updated return within 48 months of the relevant assessment year.

Are there any penalties for filing the wrong ITR form?

There may not be a direct penalty simply for choosing the wrong income tax return form if the mistake is genuine and corrected within the prescribed timeline, according to Ritika Nayyar, Partner at Singhania & Co.

However, if the incorrect filing results in underreporting of income, excess deduction claims or inaccurate disclosures, taxpayers may face interest, penalties or scrutiny proceedings under the income tax law. Delayed correction can also impact refunds and carry forward of losses, she noted.