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| | Tax Returns, Mandatory Return, Belated Return, Revised Return, Defective Return, Signing Of Return, Tax Penalty (Site not responding. Last check: 2007-10-12) |
 | | Any person who has not filed the return within the time allowed may be file a belated return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, which ever is earlier. |
 | | An assessee who is required to file a return of income is entitled to revise the return of income originally filed by him to make such amendments, additions or changes as may be found necessary by him. |
 | | Provided that where the return relates to the previous year relevant to the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, the reference to one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year. |
| finance.indiamart.com /taxation/tax_return.html (1647 words) |
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