Income tax return 2013-14 finacial year

MY CLIENT HAS INCOME GROSS 2,50,000 FINAL YEAR 2013-14 HIS SAVING 40000 THOSAND NET INCOME 2,10,000.00 CAN IPENALY IMPOSED ON MY CLIENT UNDER 271 F ON FILLING RETURN ON 25/03/2016
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saving does not mean deduction from gross taxable income unless it quality under section 80C /80D etc consolidated under chapter VIA 

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