Wealth-tax Act,1957
Act No : 27
Section :
Return after due date and amendment of return.
15. Return after due date and amendment of return. If any person has not furnished a return within the time allowed under section 14, or having furnished a return under that section discovers any omission or a wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.