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[Cites 0, Cited by 1] [Section 20(4)] [Section 20] [Entire Act]

State of Maharashtra - Subsection

Section 20(4)(a) in The Maharashtra Value Added Tax Act, 2002

(a)discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of [ten] [Substituted for the word 'nine' by Maharashtra 15 of 2011, Section 12(2)(a) (w.e.f 1-5-2011).] months from the end of the year to which the return [* * *] [Deleted for the words 'or, as the case may be, a revised return' by Maharashtra 15 of 2011, Section 12(2)(b) (w.e.f 1-5-2011).] relates, whichever is earlier;