The 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. 1-4-1963).