24 June 2014
Interest would be leviable @1.5% p.m. So, For the month of February, you would file in March. So interest for not payment would be charged for March to June i.e.4 Months. So, it would be Rs.9600*1.5%*4 = Rs.576/- and Rs.6400*1.5%*3 = Rs.288/-.
For Late filling of Return:-
For delay upto 15 days - Rs.500 per day For delay beyond 15 days upto 30 days - Rs.1000 per day For delay beyond 30 days Rs.1000 + Rs.100 for each day, upto Maximum of Rs.20000/-
CAclubindia
