Income Tax :- Revised Return can be submitted or not .

Friends,   Revised return can be submitted through both procedures like  on line or off line mode.  Online mode is simple and easy, there are many columns who  filled automatically through system.   Automatically filled system avoid errors in return.   However revised return option can be selected after selection of code 17 -Revised 139 (5) in col. A21 which is also shown in below picture. 

Difference between revised and rectification is that revised return can be submitted before assessment or rectification return can be submitted after assessment.

Requirement of Revised Income Tax Return

1. To rectify Return Data, like BSR code , Bank account number, income detail, IFSC code etc. 
2. To Change address in case refundable return. 
3. To increase or decrease  income which has been forgotten while submitting original return. 
4. Others