A defective ITR notice is issued by the department under Section 139(9) of the Income Tax Act. This notice is sent to taxpayers either via email or postal mail, and its subject line typically reads: “Communication under Section 139(9) for PAN AWZXXXXXXX for the Assessment Year 2023-24” or the relevant assessment year. This notice informs taxpayers that there are issues with their Income Tax Return (ITR) that need to be addressed. Identifying this notice helps taxpayers understand that their ITR has been flagged for deficiencies and requires correction. It is crucial to review and address the issues mentioned in the notice promptly to avoid penalties and ensure compliance with tax regulations.