Section 5(3) in The Companies (Profits) Surtax Act, 1964
(3)Any assessee who has not furnished a return during the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2) discovers any omission of wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
