Income Tax Return: If you have not filed your Income Tax Return (ITR) for the financial year 2023-24 (Assessment Year 2024-25), make sure to do it promptly. You can submit ITR on 31 December by paying a certain penalty. Even though the final deadline for submitting returns was 31 July. However, returns may be submitted until 31 December with a certain penalty.

Submitting returns after the deadline is referred to as filing belated returns. If you do not submit returns this time, you risk facing substantial fines and potential legal action. This encompasses the possibility of sending you to prison. To steer clear of hefty penalties and imprisonment, prioritize filing the return before tackling any other work.

When submitting a late return, you will need to pay a penalty of as much as Rs 5,000. The consequence will be as outlined below: 

Fine of up to Rs 1,000: Applicable if the yearly income is below Rs 5 lakh.

Fine of up to Rs 5,000: If the yearly income exceeds Rs 5 lakh

The time frame from 1 April to 31 March is referred to as the financial year. For instance, the timeframe from 1 April 2023 to 31 March 2024 will be referred to as the financial year 2023-24. The late return you will submit now pertains to the financial year 2023-24.

Simultaneously, the assessment year refers to the year after the financial year, specifically the year during which the tax-related issues of that financial year are evaluated:

If you do not file belated return, then many types of legal action can be taken against you:

  • Income Tax Department can issue notice.
  • Penalties can range from 50% to 200% of the tax calculated value.
  • In cases involving higher value, the punishment can go up to 7 years rigorous imprisonment.

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