Late filing of income tax return

ITR 167 views 4 replies

A Individual assessee paid some tax and E-filed his ITR-4 for AY 2015-16 in first week of Oct-16.  Now, he want to pay some more tax and want to revise his ITR.  Can he do so?  Please confirm.

Thanks in Advance.

Replies (4)

"A Individual assessee paid some tax and E-filed his ITR-4 for AY 2015-16 in first week of Oct-16."

With Audit report or without it?

If with Audit u/s. 44AB, revision in this case, u/s. 139(5), is possible.

Agree with Mr. Dhirajlal Rambhia 

 

Thanks Sir,

But if Audit is not applicable, then can he revise his return or not?

If original return filled u/s. 139(1), revision is possible. But in case of belated return filled u/s. 139(4), revision under section 139(5), not possible, unless any enquiry/communication by department. But a rectification request under section 154 is possible.


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