5 results for “disallowance”+ Section 5(2)(b)clear
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5) provides that “if any person, having furnished a return under sub-section (1) or sub-section (4), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.” 4(iv)(a) Consequences of non filing