Answer

1. F

   Facts

   If tax payable after TDS is ₹10,000 or less, the Sec 139(1) default is protected for non-company taxpayers. Where a refund was due, net tax payable is nil. Courts have also quashed prosecutions where the final assessment showed a refund.

2. P

   Provisions and law

   • Sec 276CC (now Sec 479)Prosecution for wilful failure to file a return on time; jail of 3 months to 2 years, or 6 months to 7 years where tax evaded exceeds ₹25 lakh
   • Sec 199, Income-tax Act 1961TDS deducted and paid to the government is treated as tax paid on your behalf and credited as per the Rules
3. A

   Analysis

   Show the computation, for example tax ₹60,000 and TDS ₹85,000, giving a refund of ₹25,000, and attach Form 26AS. This shows there was no tax to evade. File the return if a route is open, although the refund may be lost for old years. Tell the officer the default was not for evading tax.

4. C

   Conclusion

   1. 1Prepare the tax computation for the year.
   2. 2Attach Form 26AS showing TDS.
   3. 3File the return if possible.
   4. 4Reply showing no tax was payable.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.