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Revised & rectified it return

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(Querist)
11 September 2012 sir
when can be a return revised or rectified?
a belated return can be revised or not ? when can be a return rectified? advice me thanks.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
11 September 2012 1. Revised return is filed u/s 139(5). A return is revised when there is some error in the return. FOr instance the assessee has forgot to claim deduction/exemption/tax credit etc.

2. A belated return CANNOT be revised.

3. A rectification application is filed u/s 154 for rectification of mistake apparent from record.

Rectification application is filed when there is some error in the processing of return by the department.
For example, the department has not allowed credit of TDS/advance tax etc.
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SANYAM ARORA

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SANYAM ARORA (Expert)
11 September 2012 A return can be revised on the following grounds -

- There is some error
- There is some Omission

A belated return cannot be revised
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