23 April 2010
To file income tax return is voluntary in case of income is below taxable limit, than no intrest or penaly will be levied if you have not filed you return becase of taxable income is below taxable limit.
In case if your income is taxable during non filing of your return period, you should file return with intrest in consideratin with 234A/B/C and submit with self declarion proofing with proper evidence for not filing of return on time.