one assessee file his income tax return for the AY 22-23 before 31-7-22, he file his return in form ITR 4 instead of ITR 3, his earlier return was assessed by the department. but he want to file his correct return and mention his agriculture income and capital loss. can he file his income tax return, any penalty or late fee charged by the department.
The assessee can now revise his ITR and corrections can be made. The tax liability will be revised accordingly. There will be no late fees for such revision
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