If any person has furnished a return u/s 139(1) or in pursuance of a notice issued u/s 142(1) and such person has discovered any bonafide error or wrong statement , he may furnish a revised return at any time before expiry of one year from the end of relavant assessment year .
An assessee is allowed to revise the return of income any number of times , however , if the earlier return has already being assessed , revised return shall not be allowed.