Incometax revised return querry

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In the case of an assessee the return of Income for the A/Y 2013/14 was filled on 30.01.2014.Now we want to revise that.So please help how to file that revise return, under which section i can file(I using winman software)

Replies (2)

Hello, FRiends

In case you have filed your Income Tax Returns before the due date of filing of Returns u/s 139(1) but later realised that there was any omission or mistake in filing your Income Tax Return, you need not worry as you can always file a Revised Return of Income Tax under section 139(5) stating the correct particulars.
Revised Return of Income Tax can be filed by an assessee any time before the expiry of 1 year from the end of the
Relevant Assessment Year or before the completion of assessment (whichever is earlier)

 

A Belated Return filed u/s 139(4) cannot be revised as section 139(5) provides that only Return filed under section 139(1) or in pursuance to a notice under section 142(1) can be revised [Kumar Jagdish Chandra Sinha v CIT (1996) 220 ITR 67 (SC)]

Dision = So Your return can not be revised

Note = All information given above is as per event and case mention by you answer may be different in other event and case.

Thanking you

Vinod 

 

 

Belated return cannot be revised.


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