Sir,
My sister was working till the A.Y 2010-11 and her income tax return was being filed properly. But in A.Y 2011-12 she left her job for higher studies and there was no income for the year, as a result of which Nil return was not filed for the same. Now for A.Y 2012-13 again her income has become taxable due to the salary of her new job.
I would like to know whether her income tax return for A.Y 2012-13 can be e-filed without filing the Nil return for A.Y 2011-12. Whether penalty will be attracted or not.
CAclubindia
