Response to a defective-return notice (Section 139(9))

To, The Assessing Officer / CPC, Income Tax Department Sub: Response to notice u/s 139(9) — defective return — PAN [PAN], AY [2025-26], DIN [notice DIN] dated [date] Sir/Madam, 1. I am in receipt of the notice u/s 139(9) dated [date] pointing out the following defect(s) in my return for AY [2025-26]: [Quote the defect code/description — e.g. "Tax is payable but not paid" / "Gross receipts in 26AS exceed income shown" / "Balance sheet & P&L not filled".] 2. I have rectified the defect as follows: [e.g. "Self-assessment tax of ₹[__] has been paid vide challan no. [__] dated [__] and the corrected return filed." / "The gross receipts have been correctly reported and the return revised."] 3. The corrected/revised return (Acknowledgement No. [ack no.]) is filed in response to this notice. Kindly treat the defect as rectified and the return as valid. Yours faithfully, [Name] PAN: [PAN] · Date: [date]