Revised Return - Section 139(5)

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....following • at any time before the end of the relevant assessment year or • before the completion of the assessment • Fee for furnishing revised return of income [ Section 234-I ] [ w.e.f. 01.03.2026 inserted vide section 16 of Finance Act, 2026 ] • Without prejudice to the provisions of this Act, where any person furnishes a return of income und....

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....pletion of assessment whichever is earlier (applicable for the A.Y. 2017-18 to 2020-21 ) • If any person, having furnished a return u/s 139(1) or section 139(3) or section 139(4), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the 3 months prior to the end of the relevant assessment year or before the completion of the as....