Filing revised return

if the assessee has filed return u/s 139(1) i.e. on time then u can revised his return and TDS amount must be match with 26AS otherwise only amount shown in 26AS is considered as TDS amount and ur refund/Payable is determined based on 26AS statement.

You can claim deduction of HRA & other if any, but you can't revise it electronically

Thank You.

One more Question. Lets assume that he will not file the revised return. Can the IT department raise demand due to the mismatch of TDS?  (In origional manual return he has claimed TDS of  23800 say, which is as per form 16. but actual TDS as per 26AS is only 8000+)

Yes, If there is any Difference in TDS claimed in the return & TDS as per 26AS,

Then you will receive a Demand Notice under Section 143(1)