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    <title>Retrun f y 2011-12</title>
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    <description>Whether a taxpayer may file an income tax return for FY 2011-12 after the filing window is the central issue; one advisor says filing remains possible while another contends a time bar (two year limitation) prevents ordinary belated filing. Where ordinary filing is unavailable, two procedural options are noted: request a departmental notice to enable a manual return, or make the outstanding tax payment voluntarily and await any notice; voluntary payment without requesting a notice is preferred by one adviser.</description>
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