The procedure for responding to defective return notice and e-file rectified ITR under section 139(9) is as follows:
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Go to https://www.incometax.gov.in/iec/foportal/ and log in with your User ID and password;
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Click on the e-proceedings tab, select the defective notice, and click on view;
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On successful validation, the defective notice will be displayed;
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Click on submit in the response column to submit a response;
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Select the relevant ITR form from the drop down and upload the corrected XML file.