Revised return can be filed before completion of assessment or before the end of the respective assessment year whichever is earlier. However, rectification can be filed after processing of return or after receiving intimation u/s 143(1).

What is the time limit for rectification under section 154?

Section 154(8) lays down that the time limit for passing an order of rectification if application for amendment made by the assessee under section 154 is a period of six months from the end of the month in which the application is received by it.

What is the time limit of rectification of defective return?

A person who has received notice under section 139(9) about the defective return can rectify the return within a period of 15 days from the date of such intimation of defective return u/s 139(9).