(3)Any assessee who has not furnished a return within the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2) discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time [before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier] [Substituted by Act 49 of 1991, Section 96 (w.e.f. 1.10.1991). ]
