Late filing of income tax return

"A Individual assessee paid some tax and E-filed his ITR-4 for AY 2015-16 in first week of Oct-16."

With Audit report or without it?

If with Audit u/s. 44AB, revision in this case, u/s. 139(5), is possible.

Agree with Mr. Dhirajlal Rambhia 

 

Thanks Sir,

But if Audit is not applicable, then can he revise his return or not?

If original return filled u/s. 139(1), revision is possible. But in case of belated return filled u/s. 139(4), revision under section 139(5), not possible, unless any enquiry/communication by department. But a rectification request under section 154 is possible.