How to deal with a defective return notice?

Defective Return notice u/s 139(9) is issued when there is a discrepancy between Income details filed in ITR & TDS deducted as per Form 26AS. Following are the common reasons for mismatch notice:

• TDS is deducted u/s 192 but Income is not taxed as salary income,
• TDS is deducted u/s 194J but income is not taxed as business and professional income,
• TDS is deducted u/s 194H but Income is not taxed as business and professional income,
• TDS is deducted u/s 194A but Income is not taxed under Income From Other Source,
• TDS is deducted as per Form 26AS but income is not shown in filed ITR.

To know the exact defect look at the TDS Section mentioned in your Form 26AS and Income Details in ITR.

To know more, read our article here.