Which of the following returns can be revised under section 139(5) of Income Tax Act, 1961 ? (i) A return of income filed u/s 139(1) (ii) A belated return of income filed u/s 139(4) (iii) A return of loss filed u/s 139(3

CS Executive · Tax Laws · PYQS · June 2022
Which of the following returns can be revised under section 139(5) of Income Tax Act, 1961 ? (i) A return of income filed u/s 139(1) (ii) A belated return of income filed u/s 139(4) (iii) A return of loss filed u/s 139(3) Choose the correct answer :
(A) Only (i)
(B) Only (i) and (ii)
(C) Only (i) and (iii)
(D) (i), (ii) and (iii)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act, 1961

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