Sec 143(1)

This query is : Resolved 

23 February 2011 Can an assessee file a revised return after he receives an intimation u/s 143(1)?

23 February 2011 A Person can file revise return within one year from the end of the relevant Assessment Year or before the assessment is made, whichever is earlier.

Intimation received u/s 143(1) is an assessment order, so you can file revised return if the time mentioned in section 139(5) is not elapsed


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