Section 7(7) in Punjab State Development Tax Act, 2018
(7)Any employer or person liable to file return, having furnished a return upon discovery of omission or incorrect statement, if any, thereupon 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 three months from the end of the year to which such return relates, whichever is earlier.
