Is it illegal not to file it return

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 November 2014 one of our client has nt file IT return from 2-3 years and has received a notice from department regarding it .
Is it illegal nt to file IT return and what provisions cover it ?

22 November 2014 kindly read section 139 of Income-tax Act read with Rule 12 of Income-tax Rules


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