SEO Sai Gr. Hosp.
121528 Points
Posted on 08 July 2018
No penalty.....
Only request letter to your Jurisdictional JCIT u/s. 119(2)(b), to condon the delay in filing return. Once approved, you can file return online..
refer: section-119-2b
& circular/circular9_2015.
&/or condoning-of-delay-in-claiming-refund-carry-forward-of-loss