Penalty on non submission of ITR for FY 2020-21.

Hi All,

My friend's income is low and his total tax for FY 2020-21 after calculation came as 0 Rs. So, he doesn't have to pay any taxes. He didn't submit ITR for that FY. He had submitted for FY 2019-20 though(no tax paid for that year as well). I heard that there is some penalty for people who didn't submit their ITR by 31 Dec 2021.

1. Does this penalty applies to my friend as well? 
2. If yes, how much is the penalty? Is there any way that he doesn't have to pay it since his tax is 0 Rs in first place.
3. Does the penalty increases with further delay in submission of ITR?

Thanks in advance!