Section 31(3) in The Police Enhanced Penalties Ordinance, 2005
(3)[ Any person or dealer who having furnished a return under sub section (1) or (2), discovers any omission or incorrect statement therein, may furnish a revised return on conditions as my be prescribed, at any time before a notice of assessment is served on him, in respect of the period covered by the return or before the expiry of a period of six months from the end of the year, for the period to which the return relates, whichever is earlier.] [Sub-section (3) of Sec. 31 substituted vide J&K Taxation Laws (Amendment) Act, 2009]
