What is section 139(5)

Section 139 (5) of the Income Tax Act, 1961 allows taxpayers to file a revised income tax return if they have made mistakes in the returns which were filed earlier. 

Section 139(5) states that if an assessee after filing their tax return discovers any omission or wrong statement, then he/she can furnish a revised return.

Revised Return under section 139(5) means filing an income tax return once again to rectify errors and omissions made while filing the original income tax return. You can file a Revised Return if you discover a mistake made in filing your original ITR.

For more details refer:: 

1.  revised-income-tax-return

2.  made-a-mistake-while-filing-itr-heres-how-you-can-correct-it

3.  com/revised-return

Sec 139(5)
A return can be filed only if such return is furnished under sec 139(1)
or in pursuance of a notice under section 142)1.
A belated return cannot be revised.

from assesment year 2017-18
If any person having furnished a return under Sec 139(1)_4 discovers any omission or any wrong statement therin , he may furnish a revised return. From ay 2017-18 even a belated return can be revised.
Ramesh pls follow these conditions.