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Last date of filing revised return section 139(5) 

 

 

 
 
 

 

 

 

 

 

 

 

 

 

As per the provision of section 139(5) revised return can be filed before

a) Within 1 year from the end of the relevant assessment year

b) Completion of assessment

whichever is earlier of above

 

 

 

 

 

 

 

 

 

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