15 July 2009
Hi, As the original return is belated therefore return can not be revised. It is better to keep mum & wait for any action from A.O. If you yourself wants to disclose the fact then you will have to write letter to ITO regarding your mistake. He will issue notice u/s. 147 so that you can file the correct return in response of his notice.
16 July 2009
As Nitin says Stipend income is to be shown as SAlary Income. But What I understands is Articled Assistant and his CA do not have any employer employee relation.CA is guide or a tutor for the article assistant as per my belief. Pls cleify the same.