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Revised Return - Section 139(5)

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..... mpletion of assessment whichever is earlier (applicable upto the A.Y. 2016-17) the end of the relevant A.Y. or the completion of assessment whichever is earlier (applicable for the A.Y. 2017-18 to 2020-21 ) If any person, having furnished a return u/s 139(1) or section 139(3) or section 139(4) , discovers any omission or any wrong statement therein, he may furnish a revised return at a .....

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..... te the original return was filed. A return can be revised even after receiving intimation or refund u/s 143(1) as sec 143(1) is not completion of assessment M/S. ORISSA RURAL HOUSING DEVELOPMENT CORPORATION LTD., v CIT 2012 (11) TMI 764 - ORISSA HIGH COURT An assessee can file revised return as many number of time so long as it is within the limitation period and the assessee disc .....

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