Mr. Avinash filed his return of income for the Assessment Year 2025-26 on 30th September, 2025. In the month of October 2025, he came to know that…

(a) As per section 139 (5) , if any person, having furnished a return within the due date or a belated return, discovers any omission or any wrong statement therein, he may furnish a revised return at any time – (a) before three months prior to the end of the relevant assessment year; or (b) before the completion of assessment, whichever is earlier. Since Mr. Avinash has filed his return after 31.7.2025, being the due date under section 139 (1) in his case, the said return is a belated return under section 139 (4) . Mr. Avinash can file a revised return in October, 2025, since he has found an omission in the belated return filed by him for A.Y.2025-26 before 31.12.2025 and assessment is yet to be completed.