07 December 2014
Hi All, Kindly advise whether a revised return can be filed u/s 139(5) of a belated return u/s 139(4). An intimation has been received raising a demand against the said belated return u/s 143(1) because of error in quoting TAN of the deductor of TDS on Salary.
Can such return be revised or will have to go for rectification u/s 154.