Revised return under section 139(5) allowed when original return was furnished electronically under the Scheme. An eligible person who has furnished a return of income under the Electronic Furnishing of Return of Income Scheme, 2004 may furnish a revised return for that assessment year under sub section (5) of section 139 of the Act, provided the original return was filed under the Scheme.
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Provisions expressly mentioned in the judgment/order text.
Revised return under section 139(5) allowed when original return was furnished electronically under the Scheme.
An eligible person who has furnished a return of income under the Electronic Furnishing of Return of Income Scheme, 2004 may furnish a revised return for that assessment year under sub section (5) of section 139 of the Act, provided the original return was filed under the Scheme.
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