Penalties of non-filing of Tax Returns

Penalties of non-filing of tax returns

Amendment in Section 182 of the Ordinance

Penalties of non-filing of Tax Returns: A new penal regime for non-filing of income tax return has been introduced through amendment in section 182 of the Ordinance. A person who fails to file return within due date will have to pay a penalty of higher of Rs.1000/- or 0.1% of tax payable for each day of default.

However, the minimum penalty shall be Rs. 10,000/- in case of individuals having 75% or more income from salary and Rs. 50,000/- in other case and the maximum penalty shall not exceed 200% of tax payable by the person.

Furthermore, above mentioned penalties shall also be reduced by 75%, 50% and 25% in case return is filed by the person within one, two or three months respectively after the due date. General penalty for contravening any provisions of the ordinance has been omitted.

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