05 August 2013
Hello I want to revise the return i have file on 31june2013.what is the provision and procedure of doing same. if assesse is having non taxable income.
05 August 2013
As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier. Thus return of A.Y 2012-13 can be revised till 31st March 2014 or before the completion of the assessment whichever is earlier.