student
260 Points
Joined February 2019
From AY 2018-19...
Sec. 139(5) has been amended as .....
(5) If any person, having furnished a return under sub-section (1) or sub-section (4), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.