evidence: The CBDT clearing the doubt said in FY 2018, from 6.74 crores, 5.47 crore ITRs were filed in the current year for the AY 2017-18. While on the other hand, in FY 19 6.68 crores of ITRs were filed in which there was 6.49 crore of ITRs were filed for the current AY 2019-19. By these figures, we can say that undoubtedly there was a growth of around 19 per cent. [...] The CBDT explained the exact details and said that in the FY 2018, the number of ITRs that were filed for AY 2016-17 was around 1.21 crore and this figure excluded the returns for the AY 2017-18. While on the other hand, 0.06 crore ITRs were filed for AY 2015-16 as well as the previous AYs. During the FY 2018-19, number of ITRs that were filed for AY 2017-18 only 0.14 crore. The taxes body said "Thus, the apparent decrease in the number of ITRs filed during FY 2018-19 pertaining to earlier years was due to an amendment in Section 139(5) of the Income-tax Act, 1961 brought in vide Finance Act, 2017, w.e.f. 01.04.2018, which mandated that a revised return could be furnished only up to the end of the relevant Assessment Year".