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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.