Defective return

Praveen (Consultant) (151 Points)

31 March 2017  
My friend has received an intimation from IT depatment u/s 139(9) error code 31 (Tax Payer having income under the head “Profits and gains of Business or Profession” but not filled Balance Sheet and Profit and Loss Account) for AY 2015-16.Return filed on Sep 2016 (AY 2015-16) and it has already treated as invalid return. Can i file revised return after 31st March 2017