Is a Section 139(9) notice a notice for not filing your ITR? No. Section 139(9) of the Income-tax Act, 1961 applies only when you have filed a return and the Centralised Processing Centre (CPC) finds it defective, for example the wrong ITR form, missing schedules, or TDS credit claimed without the matching income. If you have not filed at all, the department instead sends a compliance e-campaign message, a notice under Section 142(1) asking you to file, or in some cases a notice under Section 148. This guide explains both situations and how to respond to each.
Many taxpayers search for "notice for not filing income tax return" and land on Section 139(9). The two are different, and the response is different. Read the notice carefully: the section number printed on it tells you what the department wants.
What is a Section 139(9) Notice?
Under Section 139(9), if the Assessing Officer (in practice, CPC Bengaluru) considers a return defective, it intimates the defect and gives you 15 days from the date of the intimation to rectify it. You can apply for more time before the period ends. If the defect is not fixed in time, the return is treated as invalid, as if you had never filed it.
Common defects:
- Wrong ITR form used (for example ITR-1 when you have capital gains)
- Gross receipts shown but no profit and loss account or balance sheet details
- TDS credit claimed but the related income not offered to tax
- Tax payable shown but not paid (self-assessment tax missing)
- Required schedules left blank
Where the Notice Arrives
- Email and SMS to the email and mobile registered on the income tax e-filing portal
- e-Filing portal: Pending Actions → e-Proceedings (incometax.gov.in)
The notice states the defect code, a description of the error, and the time allowed to respond.
If You Have Not Filed Your ITR at All
A person who was required to file but did not may receive:
- Compliance e-campaign messages (email/SMS) when AIS shows high-value transactions such as large cash deposits, property purchases, or TDS/TCS deducted, but no return is on record.
- Notice under Section 142(1) asking you to furnish a return.
- Notice under Section 148 (reassessment) in cases where income is believed to have escaped assessment.
What It Costs to File Late for AY 2026-27
- Belated return under Section 139(4) can be filed up to 31 December 2026.
- Late fee under Section 234F: Rs 5,000, or Rs 1,000 if total income does not exceed Rs 5 lakh.
- Interest under Section 234A: simple interest at 1% per month (or part of a month) on unpaid tax from the day after the due date until filing.
- After 31 December 2026, the remaining route is an updated return (ITR-U) under Section 139(8A), which carries additional tax on top of tax and interest.
Prosecution Risk (Section 276CC)
Wilful failure to file a return required under Section 139(1), or in response to a notice under Section 142(1) or 148, can be prosecuted under Section 276CC:
- Tax sought to be evaded above Rs 25 lakh: rigorous imprisonment of 6 months to 7 years, plus fine
- Other cases: imprisonment of 3 months to 2 years, plus fine
Prosecution for not filing under Section 139(1) is not launched if the return is filed before the end of the assessment year, or if the tax payable (after advance tax, self-assessment tax and TDS/TCS) does not exceed Rs 10,000. This protection does not cover a failure to respond to a Section 142(1) or 148 notice.
How to Respond to a Section 139(9) Defective Return Notice
Step 1: Read the Defect
Log in to incometax.gov.in → Pending Actions → e-Proceedings. Open the notice and note the defect code, the description, and the response due date.
Step 2: Decide Whether You Agree
- If you agree: choose "Agree" and upload a corrected return. The corrected return is filed under Section 139(9) quoting the original acknowledgement number and the notice (DIN) reference.
- If you disagree: choose "Disagree" and give your reasons. If CPC was wrong, the return proceeds to processing.
Step 3: Fix the Return
Prepare the corrected return in the right ITR form with all schedules completed. If the defect was unpaid tax, pay the self-assessment tax (Challan ITNS 280 via the e-Pay Tax service) before uploading, and include the challan details.
Step 4: Submit Within 15 Days
Upload the corrected return and verify it (Aadhaar OTP, net banking or DSC). If you need more time, request an extension from the same screen before the 15 days end.
Step 5: Track the Status
Check e-Proceedings for the response status, and later check the intimation under Section 143(1) once the return is processed.
If You Received a Non-Filing Notice but Had No Filing Obligation
If your income was below the taxable limit and no other condition required you to file, respond in the Compliance Portal (or e-Proceedings for a 142(1) notice) selecting the option that no return was required, with the reason. Keep bank statements and evidence of the source of any high-value transaction (for example a gift deed and the donor's PAN for money received from a relative) in case it is queried.
Common Triggers
| Trigger | Likely communication | What to do |
|---|---|---|
| Wrong ITR form or missing schedules | Section 139(9) defective return notice | File corrected return within 15 days |
| TDS credit claimed, income not shown | Section 139(9) defective return notice | Show the income or withdraw the TDS claim |
| High-value transactions in AIS but no ITR | Compliance e-campaign, then Section 142(1) | File belated return (by 31 Dec 2026) or ITR-U, or submit reply that no return was due |
| Income believed to have escaped assessment | Section 148 notice | File the return asked for and respond within the time given |
How Tax Garden Can Help
Tax Garden's filing team can:
- Prepare and upload the corrected return for a Section 139(9) notice
- Compute tax, Section 234A/234B/234C interest and the Section 234F fee for a late return
- Draft the response in e-Proceedings or the Compliance Portal
See ITR filing service or contact support.
