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Defective return notice under Section 139(9) — time to rectify:
A15 days extendable
B30 days
C60 days
D1 day
Answer & Solution
Correct answer: A. 15 days extendable
1. Section 139(9): return defective if conditions (not signed, taxes/interest unpaid, accounts not enclosed) not satisfied.
2. AO intimates defect; assessee gets 15 days (extendable) to rectify.
3. If not rectified, return treated invalid — consequences under 234A/F.
_Source: ICAI BoS CA Final Paper 7, Ch 15 "Assessment Procedure"_
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