96. Which of the following returns can be revised under section 139(5)? (i) A return of income filed u/s 139(1) (ii) A belated return of income filed u/s 139(4) (iii) A return of loss filed u/s 139(3) Choose the correct answer: (a) (b) (c) (d) Only (i) Only (i) and (ii) Only (i) and (iii) (i), (ii) and (iii)