Procedure for implementation of Sec.139(9).

Defective return procedure under section 139(9) requires notice and a short rectification period before a return is treated as invalid.

Section 139(9) establishes that returns filed on or after 1 September 1980 deemed defective must be notified to the assessee and may be treated as invalid only if the assessee fails to rectify the defect within the statutory short period of 15 days or any allowed extension. Inspectors of Income-tax, delegated by Commissioners, will scrutinise returns, classify them as defective or not, affix a prescribed stamp, and send a deficiency letter by registered post to allow the assessee time to correct omissions; audited accounts must be enclosed where statutory audit is required.