Section 175 - Filing of Revised Return in Respect of “Ordinary Return”
(1) If after filing of “ordinary return” under section 166 or 212 any omission or incorrect statement is noticed in the return, the revised return shall be filed without reduction of any tax.
2) In cases where the assessment of tax has not been completed, the revised return shall be filed at least 6 (six months before the last date of making the assessment order for the relevant tax year or before the date of hearing fixed for the first time, whichever is earlier.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.