14 September 2014
Dear Sir/Madam,
we have filed income tax return on 28th august for AY 2014-15 through software, and paid tax 10000.. after that on 10th Sep assessee came and said to increase tax by 4000... My principal revised the return and filed through software.. my question is that if original return filed after due date then how can it be revised??? at what condition it can be done??? assesse is individual and filed Itr 4... plz reply.. eagrly want to know...
14 September 2014
Revised return u/s 139(5) can be filed only if the original return was filed within due date u/s/s 139(1). May be this is a Tax Audit case therefore due date is 30.09.2014. If this is not a Tax Audit case then revised return not possible.
CAclubindia
