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Compliance notice

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11 December 2015 Resp.Expert,
One of my friend received compliance notice for non filing return for A.Y.2014-15.
Now ,Please tell me, while filing return
1)This return comes under belated or not.That means it would be "after due date"or something else.
2)This return filing comes under which section (139,142 etc)
Thanks in Advance.

12 December 2015 1 The return comes under belated after the due date.
2 It comes u/s 139(4).



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