During the course of inspection/audit/scrutiny/enforcement activity, the department has pointed out certain omissions or incorrect particulars in the returns. Whether the assesse can rectify the returns to correct the omissions or incorrect particulars in its returns?

As per Section 39(9), where the omission / incorrect particulars are pointed out by the department during audit/inspection/scrutiny/enforcement, the assesse can rectify such omissions/incorrect particulars in the returns. In the month/quarter in which such omission/ incorrect particulars are noticed, the due tax and interest shall be payable thereon.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 25)