The ‘fresh claim’ needs not to be blend together with the ‘revision of claim’ as there is a lot of divergence among them. In ‘revision of claim’, the claim has already been made in the return of income, but not made as per provisions of law and as such, needs revision.The ‘fresh claim’ needs not to be blend together with the ‘revision of claim’ as there is a lot of divergence among them. In ‘revision of claim’, the claim has already been made in the return of income, but not made as per provisions of law and as such, needs revision.taxmann.com Latest ArticlesRead More