Chartered Accountant
158 Points
Joined March 2007
Revised Return can be filed only if you have done any mistakes(omissions or commissions) in your original return of income filed. In otherwords revised return is filed to rectify your mistakes committed in your original return of income.
Rectification is applied only if you have find any error in the order passed by the Department. In others rectification is sought only if you have find any mistakes in the order passed by department.
Revised return - is filed to rectify the mistakes made in the original return filed by the assessee
Rectification - is filed to rectify the mistakes in the order passed by the department.