Amendment status not verified — confirm the current text below against the official source.
(1) Every person liable to pay tax under this Act shall furnish returns In such form, for such period, by such dates and to such authority, as may be prescribed. (2) If any person liable to pay tax under this Act, having furnished a return under Sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of three months from the last date prescribed for furnishing the return under that Sub-section.