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<h1>Eligible Individuals Can File Revised Income or Fringe Benefits Returns Under Section 139(5) or 115WD(4)</h1> An eligible person, as specified in paragraph (3) of the Electronic Furnishing of Return of Income Scheme, 2007, may submit a revised return of income according to sub-section (5) of section 139 of the Act or a revised return of fringe benefits under sub-section (4) of section 115WD of the Act. This applies if the individual has already submitted a return of income or fringe benefits for the relevant assessment year under this Scheme.