Filing of salary retern by nri

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If an ordinery resident got employment in abroad in current year but he fails to file the return of the last two assessment years, now he wanted to file his return, how he has to file his returns. presently he is in abroad 

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Provisions of belated return u/s 139(4) will apply.Interest u/s 234A i,  271F penalty  depending upon delay for respective PYs

Provisions of belated return u/s 139(4) will apply.Interest u/s 234A,  271F penalty  depending upon delay for respective PYs

Provisions of belated return u/s 139(4) will apply.Interest u/s 234A,  Also 271F penalty  depending upon delay for respective PYs

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