17 December 2010
my client has not filed return for A.Y. 2009-10 and A.y.2010-11. he is a salaried employee. Gross Salary (80000*12)=960000 in form no. 16 he did not claim deduction u/s 80dd. but he eligible for claiming deuction u/s 80dd of Rs. 100000 (severe disability to Child),
can i file the return now for both the A.Y. if i file for A.Y. 09-10,what penality arise for late filing
17 December 2010
yes return can be filed for both the years...but for AY 09/10 only upto 31st March, 2011. You can also claim deduction u/s 80DD, though it was not claimed form employer..penalty for AY 09/10 return can be charged @ Rs. 5000/- only if any tax will be payable for that AY.
18 December 2010
Sir thank u very much but plz say me about this
same client mention above actually has two children. and one is under section 80dd(with severe disability)But the client having deduction for education fee u/s 80c for both children before 15 months to till date. but not 80dd
now if i claim deduction u/s 80dd. that means 30000 rs . will be refunded. Scrutiny may be arise or not? If scrutiny arise then assessing officer how many precceding year ca assess. and what amount of demand can be arise