Taxpayers get 15 days to fix defective ITR for AY 2026-27

Taxpayers who filed their income tax returns for Assessment Year 2026-27 may receive a defective return notice under Section 139(9) from the Income Tax Department if their ITR contains missing, inconsistent, or incorrect information. Common reasons include claiming TDS credit without reporting the corresponding income, a mismatch in gross receipts with Form 26AS, PAN name mismatch, or incomplete business details. The department communicates the defect via email, post, or the e-filing portal.

Taxpayers have 15 days from receiving the notice to correct the defect or respond. A revised return can be filed until December 31, 2026, or March 31, 2027 with a late fee. Ignoring the notice may render the return invalid, leading to interest, penalty, loss of carry-forward losses, and loss of exemptions. Those who missed claiming TCS credit can also file a revised return or a rectification request after receiving an intimation under Section 143(1).