AS PER SECTION 139(5), AN ASSESSEE CAN FILE REVISE RETURN IF THERE IS ANY OMMISSION OR WRONG STATEMENT IN THE RETURN FILED UNDER SECTION 139(1) OR UNDER NOTICE UNDER SECTION 142(1). HOWEVER, HE CAN'T FILE THE REVISE RETURN IF ORIGINAL RETURN WAS FILED UNDER SEC-139(4).
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