সাধারণ রিটার্ন ও সংশোধিত রিটার্ন সংক্রান্ত বিশেষ বিধানাবলি

(1) Subject to the provisions of sections 182 and 212, the following returns shall be deemed to be ordinary returns:

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

(b) returns filed in pursuance of the issue of notice under sub-section (3) of section 212.

(2) If an amended return is filed under any provision of this Act within the tax day, the tax shall be paid in accordance with Section 173.

(3) If an amended return is filed under any provision of this Act after the tax day, no such exemption shall be claimed in the amended return that was not claimed in the original return, and any fresh exemption claimed shall be canceled and taxed at the regular rate.

(4) The return or revised return shall not be filed during the assessment of tax on appeal or by order of the Tribunal;

Provided, however, that in cases where the taxpayer has not filed any return, the return shall be filed during the assessment of tax on appeal or order passed by the Tribunal, as the case may be.

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