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During the assessment return can be rectified or not

This query is : Resolved 

09 December 2013 if the notice u/s 142(1) is issued by the tax authority for the A.Y. 2011-12 then return can be rectified or not ( return is already belated) if yes what is the provision of income tax if you can give the ex of case study it's more good for me

11 December 2013 Belated return can not be revised.
.
A return can be revised only when it is filed on or before the due date.
.
The prescribed time period is one year from the end of the relevant assessment year-( which has already gone) or before completion of the assessement which ever is earlier.



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