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Prosecution charges for failure to file tax return

Global Tax Update : December 2018 / India

Tax return is mandatory for all tax payers earning income liable to tax in India depending upon their residential status. Non-compliance may result in various undesirable consequences like levy of interest, fine, penalty and even prosecution. There was a threshold of INR 3000 (tax payable after giving credit for taxes withheld) to avoid prosecution proceedings. However, such threshold has been recently deleted by a tax amendment.

This newsletter explains the following topics;

1. Prosecution charges for failure to file tax return1
2. Key updates on India immigration2
3. Salary received in India for services rendered outside India shall not be taxable in India3
4. GST4 Updates

1. Delhi High Court - Karan Luthra TS-595-HC-2018(DEL)
2. www.pib.nic.in/Pressreleaseshare.aspx?PRID=1552720 - press release dated November 14, 2018
3. ITA no. 2407/Bang/2018 – Bangalore Tribunal
4. Goods and Services tax

 

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* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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