https://www.taxtmi.com/forum/issue?id=109593 A revised return serves to correct a defective original return; where an original return filed on time was defective, a taxpayer may claim a valid deduction in the revised return. The revised filing mechanism permits the taxpayer to assert deductions that are properly allowable despite defects in the original submission, using the statutory revision process to restore the correct tax position. en-us Wed, 23 Dec 2015 12:23:44 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109593 A revised return serves to correct a defective original return; where an original return filed on time was defective, a taxpayer may claim a valid deduction in the revised return. The revised filing mechanism permits the taxpayer to assert deductions that are properly allowable despite defects in the original submission, using the statutory revision process to restore the correct tax position. Discussion-Forum Income Tax Wed, 23 Dec 2015 12:23:44 +0530 https://www.taxtmi.com/forum/issue?id=109593