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procedure to revise belated return of a.s year 2015-16

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(Querist)
23 September 2016 can anyone tell me the procedure to revise the return which was filled after the due date of return for a.s. 15-16
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 September 2016 Belated return can't be revised, file 154 rectification after receipt of 143(1) intimation, in cases of mistake apparent from the records.
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Yogesh Johar

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Yogesh Johar (Querist)
23 September 2016 if there is any mistake in the return then whether such mistake is rectify or not.
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Yogesh Johar

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Yogesh Johar (Querist)
23 September 2016 if any penalty or fine are also paid for such mistake??????
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ACA Anurag

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ACA Anurag (Expert)
23 September 2016 Dear yogesh, no there is no fine or penalty. just file rectification under section 154

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