After filling your income tax return with the IT department its time for the IT department to go through the ITR and pass a order accordingly. During this process if the assessing officer of IT department finds your ITR as defective then he can consider your ITR as defective and accordingly issue a notice to comply.
The assessing officer may in this case give the assessee an opportunity to rectify such defect within a period of 15 days from the date of such intimation. If you have filled your return online and given your correct email ID then this intimation can be received by you through your mail ID. If such period of 15 days is not sufficient then the period can be extended by the assessing officer on an application by the assessee.
Defect not rectified within the given time
If the defect is not rectified by you within the period of 15 days or such further extended period then the assessing officer shall treat the ITR as an invalid ITR and it will be treated as if you have not filled the return.
If you have rectified the defect in your ITR but after the due date and before the assessment is made then the assessing office may condone the delay and treat the ITR as a valid return.
When your income tax return is treated as defective?
If you have not filled your ITR correctly then there are chances that the ITR will be treated as defective or invalid.
If the correct income tax together with the interest payable has not been paid on or before the date of furnishing of the ITR then such return will be treated as a defective ITR.
The assessing officer can ask to change any defect in the ITR and you can rectify the same within the time allowed.
When the defects pointed out by the assessing officer is not rectified by the assessee then the ITR will be treated as an invalid return. If your ITR is treated as a invalid return then all the provisions for non filling your ITR will be applicable to you.
If you are getting any intimation for a defect in your ITR then first you should make sure that the defect pointed out is a genuine defect. If it’s a genuine defect then you need to change it within the time allowed or you can ask for some more time to make changes to it. In case you find the defect pointed out is not a genuine defect then take up this matter with the assessing officer.