https://www.taxtmi.com/forum/issue?id=111477 Late fee is imposed for delayed filing of income tax returns even where tax has been fully paid or no balance remains, because the return is the foundational document for assessment and failure to file by the prescribed time attracts a late filing fee irrespective of tax payment status. en-us Wed, 08 Feb 2017 14:41:58 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111477 Late fee is imposed for delayed filing of income tax returns even where tax has been fully paid or no balance remains, because the return is the foundational document for assessment and failure to file by the prescribed time attracts a late filing fee irrespective of tax payment status. Discussion-Forum Income Tax Wed, 08 Feb 2017 14:41:58 +0530 https://www.taxtmi.com/forum/issue?id=111477