https://www.taxtmi.com/forum/issue?id=4869 A Revised Return may be filed any time before the earlier of one year from the end of the relevant assessment year or the completion of assessment, per section 139(5). There is no limit on the number of revisions so long as each is within the temporal limit. Completion of assessment occurs when the assessing officer passes the assessment order; issuance of notices or initiation of proceedings does not by itself constitute completion, so taxpayers can revise returns while assessment is pending and should furnish the revised return to the assessing officer for consideration. en-us Mon, 29 Oct 2012 20:27:12 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4869 A Revised Return may be filed any time before the earlier of one year from the end of the relevant assessment year or the completion of assessment, per section 139(5). There is no limit on the number of revisions so long as each is within the temporal limit. Completion of assessment occurs when the assessing officer passes the assessment order; issuance of notices or initiation of proceedings does not by itself constitute completion, so taxpayers can revise returns while assessment is pending and should furnish the revised return to the assessing officer for consideration. Discussion-Forum Income Tax Mon, 29 Oct 2012 20:27:12 +0530 https://www.taxtmi.com/forum/issue?id=4869