¹[ (1) Save as the provisions of sections 182 and 212, the following returns shall be considered as normal returns, namely:-

(a) revised return filed under sub-section (10) of section 182;

(b) return filed in respect of issuance of notice under sub-section (3) of section 212.

(2) Where revised return is filed within the tax day under any provision of this Act, tax shall be paid according to section 173.

(3) Where revised return is filed after the tax day under any provision of this Act, no tax exemption, which was not claimed in the original return, shall be claimed in the revised return, and new tax exemption, if claimed, shall be cancelled and assessed at regular rate.

(4) No return or revised return shall be filed at the time of assessment on the basis of appeal or tribunal order:

     Provided that, where no return has been filed by the assessee, return may be filed, in applicable case, at the time of assessment on the basis of appeal or order of the Tribunal. ]