09 March 2012
x has filed his return on 25/06/2011 for the financial year 2010-2011 based on the 26AS.. refund of Rs. 2800/- was claimed by him. but after filing of the return 26AS is updated and his TDS is now 9800/-. Assessment u/s 143(1)was complied and refund order was passed for Rs. 2800/-.... now the issue is that can he file revised return.... for the balance TDS............
09 March 2012
Revised return should be file before completion of the Assessment anyway try to file the revise return but the Department may or may not consider for the refund. OM SAI SRI SAI JAI JAI SAI
10 March 2012
you can file revised return after getting intimation u/s 143 you can also file rectification u/s 154. but file either revised return or rectification.
Abhishek Ranjan Singh ARS Solutions +91 9022838615 email2ars@gmail.com www.arssolutions.co.in
02 April 2012
Since the original return was filed well within the time allowed by section 139(1) you are liberty to revise the same any time before the completion of assessment or the time limit as prescribed u/s 139(5)
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