(as updated till Finance Ordinance 2025)

The Commissioner may upon an application made by a taxpayer within the prescribe time limit, condition and manner, grand such tax payer a permeation to submit and amended return after removing the clerical mistakes or omission from such return and grand permeation to submit a revised return; but the Board may determine the surrounding circumstances on the basis of which a decreasing adjustment may arise as a result of any amendment made under this section and returns may be submitted without paying penalty.