https://www.taxtmi.com/manuals?id=1329 Revised return under section 139(5) allows correction of omission or wrong statement in a return already filed, subject to the statutory time limit. From 01.03.2026, the provision is substituted and a fee applies for revised returns furnished beyond nine months but before twelve months from the end of the relevant assessment year. The notes also state that belated returns became revisable from AY 2017-18, a return in response to section 142(1) may be revised, the revised return substitutes the original return, and multiple revised returns are permitted within limitation. en-us Fri, 11 Dec 2015 16:27:00 +0530 Thu, 16 Apr 2026 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1329 Revised return under section 139(5) allows correction of omission or wrong statement in a return already filed, subject to the statutory time limit. From 01.03.2026, the provision is substituted and a fee applies for revised returns furnished beyond nine months but before twelve months from the end of the relevant assessment year. The notes also state that belated returns became revisable from AY 2017-18, a return in response to section 142(1) may be revised, the revised return substitutes the original return, and multiple revised returns are permitted within limitation. Manuals Income Tax Fri, 11 Dec 2015 16:27:00 +0530 https://www.taxtmi.com/manuals?id=1329