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can IT Return be filed after one year from the date of AY

This query is : Resolved 
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(Querist)
07 July 2011 Dear All
An assessee has a non taxable income.
Whether IT Return can be filed atter one year from the Assessment Year i.e. the due date for filing belated return is expired.

its urgent.
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CA Mukesh Jain S

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CA Mukesh Jain S (Expert)
07 July 2011 No he cannot file the ITR now.
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