Panalty in case of late filling income tax return by co.

Dear Frnds,

The tounover of the compnay is more then 60 Lakhs and has been completed its tax Audit.

Please suggest me the panalty with reference of section in case company nither file income tax return on of before the due date not deposite tax on return income. ( i.e. Panalty in case of late filling of income tax return where tax audit has been done.)