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[Music] received a defective return notice under section 139 you need to respond to it within 15 days on the e-filing portal for using this service the following conditions must be fulfilled you must be registered on the e-filing portal and have an active pan you should have received a defective return notice under section 139 or be an authorized representative for someone who has received such a notice the e-proceeding service enables all registered e-filing users to respond to the notices intimations or letters issued by the assessing officer cpc or any other income tax authority in this video we will explore the defective notice under section 139 service with this service you can view the defective return notice under section 139 then submit a response to it on the e-filing portal you can also add or withdraw an authorized representative to respond to the defective return notice refer to the e-proceedings video to learn how now lets see how to submit a response to the defective ret