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What happens if you don t submit investment proofs within the deadline?

Employers can withhold higher amounts as income tax if proof of investment is not submitted

Changes in new Income Tax Return (ITR) forms you should know about

ITR-1 is a simplified form for individuals with simple income structures, while ITR-4 (SUGAM) is specifically designed for individuals, HUFs, and firms (other than Limited Liability Partnerships).

ITR Forms FY 2023-24: Here s what s new in ITR-1 (Sahaj), ITR-4 (Sugam)

Most changes in the forms are minor, but since the new, minimal exemptions regime is the default one this time, you will have to specifically opt out of it if you wish to avail of tax benefits under section 80C, 80D, 80G, and so on.

Not yet filed ITR for FY23? December 31 is your last chance to file belated income tax returns

If you miss the final deadline of December 31, a penalty can be imposed and interest levied

Tax assessment notices cannot be issued after three years, if the estimated concealment of income is below Rs 50 lakh

An income-tax notice cannot be issued if three years have passed since the end of the relevant assessment year. However, if there is evidence of concealment of income of at least Rs 50 lakh, a notice can be issued beyond three years but within 10 years of the end of the relevant assessment year.

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