New Delhi, Aug. 16 -- For Assessment Year (AY) 2026-27, taxpayers who have filed their income tax returns should keep an eye on their registered email and the e-filing portal.

If the Income Tax Department finds that a return contains missing, inconsistent, or incorrect information, it may issue a defective return notice under Section 139(9).

An income-tax return can be considered defective when the information provided is incomplete, inconsistent, or does not meet the requirements of the tax return form.

For example, a taxpayer may claim TDS credit but fail to report the corresponding income in the return. Similarly, certain details required for reporting business income may be left incomplete.

The Income Tax Department communicates t...