Tax filing datemay attract fines and interests. Late filing in the U.S. could lead to failure-to-file sanctions, failure-to-pay sanctions, and the interest will still accrue on the unpaid taxes. In India, late filing of ITR has the potential to attract a late filing fee and interest on outstanding tax. Also, there can be a limitation in filing some of the losses in time, or that of rebate. Taxpayers should not delay the filing of their returns even when they have missed the deadline, to ensure that the impact of the filing is minimal.

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