Hlowhat do to, if a person has not filed return for A.Y. 2020-21 till date. and there is tax liability of more than RS. 20000.
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Quick Summary
If you haven't filed your tax return for AY 2020-21 and have a tax liability exceeding £20,000, you'll likely face penalties under sections 234F and 234A for late filing and interest. To rectify this, you may need to submit an application under section 119(2b) to your assessing officer to request condonation of the delay.
Concerned person will have to pay fees under sec 234F (Max amt upto 10K). & 234A for delay infl filing of ITR. I would request you to cross check both section