Section 7(4) in The Punjab Forward Contracts Tax Act, 1951
(4)If any dealer discovers any omission or the other error in any return furnished by him, he may, at any time before the date prescribed for submission of the next return by him, furnish a revised return, and if the revised return shows a greater amount of tax as due than was shown in the original return, it shall be accompanied by the receipt showing payment of the extra amount in the manner provided in subsection (3).
