Defective return u/s 139(9)

 If officer feels that the return of income furnished by assessee is defective, he may intimate the defect to the assessee and provide him an opportunity to rectify the defect within a period of 15 days from the date of such intimation.

If the assessee submits the return after the date, the submitted return will be treated invalid and it will be presumed that the assessee has failed to furnish the return.

However, if the assessee submits return after 15 days allowed doing so but before the assessment is made, the assessing officer may condone the delay and treat the return as valid return. 

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