New Delhi, Sept. 14 -- A new job in the United States came with the usual rush of relocation and adjusting to a new workspace. In the middle of all this, Abhishubham Bahadur Saxena missed filing his income tax return (ITR) in India and by the time he remembered, even the belated return due date had passed.

Saxena, who is from Malviya Nagar, got an onsite job offer from a multinational company in America and moved there in August 2018. Nearly a year later, on August 23, 2019, he paid approximately Rs.1.62 lakh in self-assessment tax in India, along with applicable interest and late fee.

He made the payment voluntarily, before any reassessment proceedings had been initiated against him. Like any other taxpayer, Saxena may also have hoped ...