Explanation (d) under section 139(9) read with section 44aa

BS cannot be derived from P&L account. (as such no relation except final profits that is capitallized)

It is to be obtained from the accounts maintained....

It reflects your capital employed with respect to investment, fixed asets, current assets, loans & liability, etc..... It may very for different assessees having similar P & L acc.

Sir I submitted Return AY 2017-18 on or before 31st July 2017, after that submission  i received a notice for defective retutrn

then i submitted response with in 15 days from issue for such notice sucessfully

But the response status still shown filed

Can revised the same return AY 2017-18, Please suggest in which section i revised the same return AY 2017-18

Why you wish to revise?

Yes, it can be revised, but again it will be more delayed in processing.

If the defect was removed while responding u/s. 139(9), no need to interefere.