Dear All,
In case of revised return, the due date of filing it is within one year from the end of relevant assessment year. Say if case one wants to file revised return for AY 2010-11, the due date for filing revised return is on or before 31st March, 2012.
Now can an assessee file revised return for the AY 2010-11 beyond 31st March 2012 if he has ommited to include interest income and tds thereon in his return...?
As per Section 139(5), revised retun can be filed on or before i) end of the relevant assessment year or 2) assessment . which ever is earlier....thus in the above case it canot be revised.
Thanks & Regards
Karandeep
NO It cant be filied if the assessment is completed.As revised return can only b filed either on or before the end of relevant assessment year oor before completion of assessment whichever is earlier.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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