vinujaglan.com · Founder's official site 
Step by step
- 1
Open the notice
Portal → Pending Actions → e-Proceedings → open the 139(9) notice and note the error description.
- 2
Prepare the correction
Fix the cause: pay the tax, add the missing schedule, report the income, or switch to the right ITR form.
- 3
File the response
Submit the corrected return in response to the notice within 15 days and e-verify it.
- 4
Check status
The return is processed afresh; watch for the 143(1) intimation.
Common reasons
- Tax shown as payable in the return but not paid
- Business income shown without balance-sheet / P&L details where books are needed
- TDS credit claimed but the related income not offered
- Gross receipts in Form 26AS higher than receipts in the return
- Wrong ITR form for the income type
How to respond
Open the notice, read the error code and its description, then file a corrected return in response under section 139(9) — not a fresh revised return. If you believe the return is correct, reply with ‘disagree’ and explain.
Worked example
Example: A freelancer filed ITR-1 though she had professional receipts of ₹6 lakh. The 139(9) notice cites income from profession. Refiling in ITR-4 under 44ADA, in response to the notice, cures the defect.
Common mistakes
- Filing a revised return instead of a response to the notice
- Letting the 15 days pass
- Agreeing without understanding the error code
Frequently asked questions
The original return is treated as invalid. You may have to file a belated return with late fee, if that window is still open.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
