57.  Revised returns of total income:-

If any person has not furnished a return of total income as required by, or under, any provision of this Ordinance (hereafter in this section referred to as 'return'), or having furnished a return, discovers any omission or wrong statement therein, he may, without prejudice to any liability incurred by him under any provision of this Ordinance or the repealed Act, furnish a return or a revised return, as the case may be, at any time before the assessment is made.