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Penalty for Default in Self Assessment Tax. As per the Income Tax Act, any tax due after allowing credit for Tax Deducted at Source (TDS) or advance tax should be paid before filing the return of income. Tax paid as such is called self assessment tax in India. If a person fails to pay a part of the whole of self assessment tax or interest, then the taxpayer will be held as a defaulter. Under the income tax act, the penalty for default of self assessment tax cannot exceed the amount of tax in arrears.
Appoint someone to deal with HMRC on your behalf. You can authorise someone else to deal with HM Revenue and Customs (. ) for you, eg an accountant, friend or relative. If you have to fill in a Self Assessment tax return, will send all correspondence to the person youâve authorised-except tax bills or refunds.Otherwise, will continue to write to you. If you just need someone to help you with your Self Assessment in the short term, you can call HMRC.f you have to fill in a Self Assessment tax return, will send all correspondence to the person youâve authorised-except tax bills or refunds. Otherwise, will continue to write to you. If you just need someone to help you with your Self Assessment in the short term, you can call HMRC.