Mistake in belated return- what to do

What About Section  154 . we can file online rectification request.

Originally posted by : Harish Singh Negi
	What About Section  154 . we can file online rectification request.

i know , pls share any case which you across in practice...

i would suggest that belated return be filed in offline form.  That gives the assessee better interface with the AO and option of making submissions (instead of rectification under 139(5) - which is not available in case of belated return) is available. 

Filing belated return with CPC makes it very difficult to correct returns and we have to depend on processing of returns and thereafter only limited options under 154 are available for client to pursue amending the claims made in the return.