Mistake in belated return- what to do

hello members

         i want to start detailed discussion here on topic of mistake in belated return filed.

        in practical scanario many persons come to practitioners & say for two years return .. in that case there is always a situation arise of belated return filling, if its nil return that no problem but if its a case of something other thing then there is so much precaution needed.. although we keep care, there are cases arise where some mistake persist, than what to do for correcting it.... discuss your experience in detail here.........

Thanks & regards: 

CA Lokesh Pokharna