5 ITR mistakes can trigger defective notice

The income tax department issues a defective return notice under Section 139(9) for incomplete or inconsistent ITR filings.

Not reporting foreign assets or income in Schedule FA can trigger a notice and lead to a penalty of ₹10 lakh.

Discrepancies between reported income and tax paid, or mismatches with Form 26AS, can cause a defective return notice.

ITR becomes valid only after e-verification within 30 days of filing; failure may result in penalties or the return being treated as unfiled.

False entries to reduce tax outgo or non-disclosure of capital gains can lead to notices and penalties, including 100% of the false entry value.