Amendment status not verified — confirm the current text below against the official source.
Return after due date and amendment of return.-If any person has not furnished a return w1thm the time allowed by or under sect1on 7, or havmg furnished a return under that section discovers any omission or wrong statement therein, he may furmsh a return or a revised return, as the case may be, at any t1me before the assessment 1s made