31st of subsequent month of Quarter is due date to file return.
If you revise within due date of normal filling then no interest or penalty. If on reveision after due date a liability is raised then such liability needs to be paid with interest and penalty.
For revised return there is no time limit to file But if liability is raised interest will raise only if there is TDS payment and it is paid now If the TDS payment is paid earlier and due to any other reason it is going to revise now Just penalty will change depending on the date of original return filing
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