Revising belated return


This query is : Resolved 

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A taxpayer filed an original belated Income Tax Return for AY 2016-17 in October 2016 and revised it in March 2018. The CPC rejected the revised return, stating it's invalid because the original was filed late. The taxpayer is seeking clarification on whether the revision provision under Finance Act 2016, effective from 1 April 2017, applies to AY 2016-17 or AY 2017-18 onwards.

30 January 2021 I had filed original belated return for AY 2016-17 in October 2016 u/s 139(4). Then I revised it in March 2018. CPC is not processing my revised ITR saying, " revised ITR is invalid since original return filed after due date.
But, referring Finance Act 2016, clause 67 states that belated ITR also can be revised with effect from 01 April 2017. My doubt is, this clause is effective for FY 2016-17 or AY 2016-17. Any help will be kindly appreciated.


31 January 2021 It's effective from A.Y. 18-19

11 October 2021 Effective from AY 2017-18.


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