New Delhi, Aug. 20 -- The nation's Income Tax Department scrutinises every submitted return. Checks are done for completeness, clarity, and accuracy. When a tax return falls short of the required standards, it is highlighted and marked as a defective return. It becomes a defective return under Section 139(9) of the Income Tax Act, 1961.

This provision provides taxpayers with an opportunity to correct errors and mistakes while filing returns for FY 2024-25. It ensures that taxpayers are not directly subjected to penalties immediately in case they file a defective return.

Once defects and mistakes are identified, the department issues a notice to the taxpayer highlighting the errors. Post the same 15 days are provided to the taxpayer to r...