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[Cites 0, Cited by 0] [Section 6(4)] [Section 6] [Entire Act]

State of Maharashtra - Subsection

Section 6(4)(a) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

(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 six months from the end of the year to which such return relates, whichever is earlier;