Rules of e-filing after due date if have some refund

What are the rules and limitations for E-Filing after due date for individual (Income from Salary), if Taxpayer have some amount for REFUND?

And what is the answer of below questions for above conditions?

  1. Can he file revised E-filing to correct some mistakes in original that was after due date?
  2. In there any penalty in above case.
Replies (1)

1. No, Belated return can't revise

2. No penlty only intreset will be charged @ 1% per month 

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