*Notice u/s 139(9) regarding non filling of TAR (Tax Audit Report)*

Recently, Income tax assessees started receiving notice u/s 139(9) of Income tax Act for defective returns due to non filing of tax audit reports, although TAR has been infact filed –

Solution for Notice u/s 139(9) regarding Non-Filling of Tax Audit Report

Section 139(9) of the Income Tax Act 1961 provides for the situations in which the return of income filed by the taxpayer can be treated as defective return.

Non filing of The report of the audit referred to in section 44AB (Form 3CA or 3CB & 3CD) popularly referred to as Tax Audit Report even though assessee was liable for getting his books of account audited based on the data of income put in the Return of Income is also one of the conditions under which a return of income shall be regarded as defective.

Many assesses have started receiving notices u/s 139 (9) saying the audit report has not been filed eventhough they have filed the same. The same seems to be because the assessee have not selected the designated procedure or have erroneously entered the details in Return of Income or e filing site.

Following are the probable solutions for same –

  1. Date for Furnishing of Audit Report entered should be date on which client has accepted such audit report with DSC and not the date of filling as per CA login.
  2. The details of Auditor info such as PAN, Firm Registration Number, ICAI Membership number are entered correctly. The details of auditor as entered in Return of Income should match with login details as per Income Tax E filing website. Last year the issue of mismatch of PAN of auditor was brought to notice of members of ICAI and a facility to correct the same was made available at ICAI website at

Thus the assessee is required to put correct details in Income Tax Return as per the above and file response to Notice u/s 139(9) online after login into e filing website.