Revised return: taxpayers may correct mistakes before assessment or prior to the end of the assessment year. A return of income may be revised to correct mistakes, but only up to three months before the end of the assessment year or before the completion of the assessment, whichever is earlier.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revised return: taxpayers may correct mistakes before assessment or prior to the end of the assessment year.
A return of income may be revised to correct mistakes, but only up to three months before the end of the assessment year or before the completion of the assessment, whichever is earlier.
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