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REVISED RETURN Sec. 139(5)

Income Tax - Return of Income and Assessment Procedure - 07 - If certain conditions are satisfied a person may furnish a revised return of income under section 139(5). Only Return Filed Under Section 139(1) or In Pursuance of A Notice Under Section 142 Can Be Revised:- A return can be revised only if such return is furnished under section 139(1) or in pursuance of a notice under section 142(1). A belated return filed under section 139(4) cannot be revised. Any Omission/Wrong Statement Can Be Cor .....

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