Non filing of income return - reg
This query is : Resolved
24 August 2015
I got a notice dated 06/08/2015 with the heading "Non filing of Income Return - Reg"
for A.Y.13-14
Is this notice valid and under what section of Income Tax Act does this governs ??
What are the consequences for non replying to this letter ??
for A.Y.13-14
Is this notice valid and under what section of Income Tax Act does this governs ??
What are the consequences for non replying to this letter ??
24 August 2015
You have forgot to mentioned the section in which notice recd by you, however this kind of notice also send by compliance cell, if your tds for the same A.Y is reflected in Form 26AS, and you have not filed ITR.
Don't ignore the notice, file your ITR in response to that notice.
Don't ignore the notice, file your ITR in response to that notice.
04 August 2024
When you receive a notice titled "Non-filing of Income Return - Reg" for a specific assessment year (AY), it generally indicates that the Income Tax Department has identified that you did not file a return for that particular year, and they are seeking clarification or compliance. Here's a detailed response to your questions:
### **1. Validity of the Notice:**
- **Nature of the Notice:**
- Such notices are typically sent to individuals who have either not filed their return or whose filings do not match the information available to the Income Tax Department. The heading "Non-filing of Income Return - Reg" suggests that it is a communication to address the non-filing issue.
- **Governing Section:**
- While the notice itself does not mention a specific section, it is likely related to the Income Tax Act provisions regarding the filing of returns. Notices regarding non-filing of returns can be issued under different sections, depending on the context and subsequent actions:
- **Section 142(1):** This section allows the Assessing Officer to issue a notice to any person who has not filed their return of income or whose return has not been filed properly.
- **Section 139(1):** This section pertains to the obligation to file a return of income. If you have not filed a return within the due date, the department might issue notices to compel compliance.
### **2. Consequences of Non-Reply:**
- **Possible Penalties and Actions:**
- **Penalty for Non-Filing:** If you do not respond to the notice, the Income Tax Department may treat it as a non-compliance case. Penalties for not filing a return can include fines under **Section 271F**, which imposes a penalty of ₹5,000 for failure to file a return of income.
- **Interest on Tax Due:** If you eventually file the return late, you might be required to pay interest under **Section 234A** on the tax due from the original due date of filing.
- **Prosecution:** In extreme cases of willful default or evasion, the department might initiate prosecution proceedings under **Section 276CC**.
- **Action Required:**
- **Respond Promptly:** It is crucial to respond to the notice by either filing the overdue return or providing a reasonable explanation for not having filed it. If you believe you were not required to file a return (e.g., your income was below the taxable limit), you should provide supporting documentation and explanation.
- **File the Return:** If you have not filed the return for AY 2013-14, do so as soon as possible to mitigate penalties and interest. Use **Section 139(4)** for belated returns.
### **3. How to Respond:**
1. **File the Return:**
- If you have not yet filed your return for AY 2013-14, do so immediately. This is often the best way to address the issue and avoid further penalties.
2. **Send a Written Response:**
- If you have already filed your return or believe you were not required to file, send a written response to the notice explaining your situation. Provide copies of any relevant documentation to support your case.
3. **Consult a Tax Professional:**
- If you are unsure about how to proceed or if the situation is complex, it may be beneficial to consult a tax professional or Chartered Accountant for guidance.
### **Summary:**
- The notice is valid and likely related to provisions for non-filing of returns under sections such as **142(1)** or **139(1)**.
- Consequences for non-replying include penalties, interest, and potentially more severe actions.
- You should promptly address the notice by filing the return or providing an explanation, and seek professional advice if necessary.
### **1. Validity of the Notice:**
- **Nature of the Notice:**
- Such notices are typically sent to individuals who have either not filed their return or whose filings do not match the information available to the Income Tax Department. The heading "Non-filing of Income Return - Reg" suggests that it is a communication to address the non-filing issue.
- **Governing Section:**
- While the notice itself does not mention a specific section, it is likely related to the Income Tax Act provisions regarding the filing of returns. Notices regarding non-filing of returns can be issued under different sections, depending on the context and subsequent actions:
- **Section 142(1):** This section allows the Assessing Officer to issue a notice to any person who has not filed their return of income or whose return has not been filed properly.
- **Section 139(1):** This section pertains to the obligation to file a return of income. If you have not filed a return within the due date, the department might issue notices to compel compliance.
### **2. Consequences of Non-Reply:**
- **Possible Penalties and Actions:**
- **Penalty for Non-Filing:** If you do not respond to the notice, the Income Tax Department may treat it as a non-compliance case. Penalties for not filing a return can include fines under **Section 271F**, which imposes a penalty of ₹5,000 for failure to file a return of income.
- **Interest on Tax Due:** If you eventually file the return late, you might be required to pay interest under **Section 234A** on the tax due from the original due date of filing.
- **Prosecution:** In extreme cases of willful default or evasion, the department might initiate prosecution proceedings under **Section 276CC**.
- **Action Required:**
- **Respond Promptly:** It is crucial to respond to the notice by either filing the overdue return or providing a reasonable explanation for not having filed it. If you believe you were not required to file a return (e.g., your income was below the taxable limit), you should provide supporting documentation and explanation.
- **File the Return:** If you have not filed the return for AY 2013-14, do so as soon as possible to mitigate penalties and interest. Use **Section 139(4)** for belated returns.
### **3. How to Respond:**
1. **File the Return:**
- If you have not yet filed your return for AY 2013-14, do so immediately. This is often the best way to address the issue and avoid further penalties.
2. **Send a Written Response:**
- If you have already filed your return or believe you were not required to file, send a written response to the notice explaining your situation. Provide copies of any relevant documentation to support your case.
3. **Consult a Tax Professional:**
- If you are unsure about how to proceed or if the situation is complex, it may be beneficial to consult a tax professional or Chartered Accountant for guidance.
### **Summary:**
- The notice is valid and likely related to provisions for non-filing of returns under sections such as **142(1)** or **139(1)**.
- Consequences for non-replying include penalties, interest, and potentially more severe actions.
- You should promptly address the notice by filing the return or providing an explanation, and seek professional advice if necessary.
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