Defective Return means a return filed which is incomplete in some respect


  • Certain details not filled properly in return (like Balance Sheet Profit and loss Details not filled)
  • Notice for Defective Return is normally Issued if tax is due but not paid at the time of filling  I.T.R .    (New Amendment)


Effect of Amendment

If tax not paid at the time of filing return,

Earlier :-Return was deemed to be defective return

Now: - Return will not be treated as Defective Return



  • If A.O. feels that I.T.R. is defective he may ask the Assesse to rectify the defect within 15 days .
  • This period of 15 days may be extended if Assessee gives application to A.O.
  • If Assessee does not rectify the same within above 15 days period (or extended period) A.O. shall treat ITR as Invalid .
  • If Assessee rectifies defect after 15 days / or extended period. A.O. can condone the delay and treat return as valid Return .
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.