filing roi within due date vs elegible for revised return

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sir. is it correct that if roi is filed within due date, then filing of revised return can be done before end of the assessment year relevant to previous year? if so, kindly support me with relevant section.
Replies (2)

As per sec. 139(5), a return can be revised any time before end of the assessment year.

Now even a belated return (filed after due date) can be revised before the end of the assessment year.


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