(7)If any dealer, having furnished returns under sub-section (1) or sub-section (2) of section 24, discovers any omission or incorrect statement, he may furnish a revised return as provided for in sub-section (3) of section 24 of the Act, before expiry of one year following the last date prescribed for furnishing the original return or before issue of assessment notice, whichever is earlier, and if such revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipted copy of the challan for the payment of differential amount of tax as provided in sub-section (3) of section 25. Such payment shall also include interest due on late payment as provided under sub-clause (a) of sub-section (4) of section 25 of the Act.
