05 December 2013
In my view, by rectifying the return, you are making the return as a valid return, whereas for change in the income you can revise the original return. . So, That can be done after rectifying the defects and whithin the prescribed time limit of one year . .
05 December 2013
yes for that u need to revise the return u/s 139(5) which is possible only when the original return was filed within due date mentioned u/s139(1).