Once you file your income tax return, it is checked, assessed and processed by the income tax department. It matches the information that the assessee provides—income from different sources, tax deducted at source, self-assessment tax paid, among others—with data available to the department, and then intimates the assessee accordingly. If the information provided by an assessee in her return matches with what the tax department has, a final intimation is sent (under Section 143(1) of the Income-tax Act, 1961). It contains details of return filed by the assessee and the information available with the tax authority. But if there is a mistake or some information is missing, you may get a notification, which would be under Section 139(9) of the Act. This means that the return filed is defective. Here’s what a defective return means and what an assessee should do in case she receives such an intimation. WHEN IS A RETURN DEFECTIVE? An income tax return will be considered defective if y