An assessee can file a revised return of income at any time before the completion of assessment or before expiry of the following period, whichever is earlier.

CS Executive · Tax Laws and Practice · PYQS · June 2021
An assessee can file a revised return of income at any time before the completion of assessment or before expiry of the following period, whichever is earlier.
(A) End of relevant assessment year
(B) Six months from the end of the relevant assessment year
(C) One year from the end of the relevant assessment year
(D) Two months from the end of the relevant assessment year

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Income Tax Act, 1961

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