Regular filing of itr

sir my friend file ITR in F.y. 2001-02 since then he has not file because of non taxable income. he was not received any notice form income tax deptt. Now he want to file ITR for f.y. 2014-15. Is income tax deptt. trace his non filing of ITR and raise any issue. if yeas what is the penal provisions ? please reply
Replies (1)

You can go ahead and file the itr for 2014-15.

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