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Modification of it return

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(Querist)
10 April 2018 dear sir whether i can file return under sec return u/s 119(2)(b) 92CD in this section which person applicable. dear sir may clients has filed return ay 17-18 but its cash on hand declare mistakly lower whether i can modified. what process
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RAJA P M

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RAJA P M (Expert)
10 April 2018 Sec 112(2) - who is not file his ITR on or before the applicable date but he want claim refund or losses then he can request the way... If you are filed your ITR AY 17-18 on or before 31st March 2018 then you can revise your ITR upto 31st March 2019...
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