Section 6(4) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(4)[ Any employer liable to file return, having furnished a return, -(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;(b)agrees with the findings contained in any intimation received by him as a result of-(i)audit under section 7A; or(ii)inspection under section 18,then he may furnish a revised return as per the findings of audit or as the case may be, inspection within thirty days from the date of receipt of such intimation.] [Sub-section (4) was added by Maharashtra 8 of 2012, Section 7(2), (w.e.f. 1-5-2012).]
