Gift - Tax Act, 1958
14. Return after due date and amendment of return.
If any person has not
furnished a return within the time allowed under section 13, or having
furnished a return under that section, discovers any ommission or a wrong statement
therein, he may furnish a return or a revised return, as the case may be, at
any time before the assessment is made.1 Subs. by Act 53 of 1962, s. 10, for sub-section (2) (w.e.f.