01 October 2014
Your query is not quite clear. If you are asking about not filing return within due date then you can also file belated return u/s 139(4) at any time after due date and within 1 year from the end of relevant assessment year. If return is filed after the end of relevant assessment year and then a penalty u/s 271F may be levied by AO. Maximum penalty Rs 5000/-
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