Applicability of section 271f on salaried person

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2015 Dear expert
if a salary person has not filled his income tax return FY 2013-14. and now he want to refund his TDS by filling income tax return. does section 271F may be imposed on the salaried person also...

plz reply...

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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25 April 2015 A person required to file the return as per sec.139 but not filed, then section 271F will apply for all cases. so if you are required to file but not filed then sec.271F penalty will apply