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A revised return under 139(5) replaces which return?

AOne filed under 139(1) or (4)
BOnly one filed under 139(9)
COnly a loss return, 139(3)
DOnly an updated return
Answer & Solution
Correct answer: A. One filed under 139(1) or (4)
Revision is open to a person who furnished a return under sub-section (1), an on-time return, or sub-section (4), a belated one.
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