Dear Maruthi, If the entry made on 31.03.2009 is just a credit entry, then the Flag in the column "Paid by Book Entry or otherwise" Should be "Yes", which shows that it is just a credit entry, otherwise the system treats it as an entry for which the amount also has been paid as on 31.03.2009. In other words if the Flag is "No", then it is not treated as a PROVISIONAL entry. It is due to ignorance asmost people even don't pay attention to this column. You need to file a revised return for such changes. Do remember that if any amount has ACTUALLY been PAID on 31.03.2009, then it will not be treated as PROVISIONAL entry. Entries for which payment has been made after 31.03.2009 can be treated as provisional.
CA Kanwaljit Singh Dhunna