Below mentioned personnel shall get non-filer on 1st March 2023:
- Who has not filed the tax return of year 2022, and
- Who has filed the tax return of year 2022 after due date but has not paid the surcharge yet.
ATL is published every year on March 01 and is valid up to the last day of February of the next year.
Bank account held in the name of a minor shall be considered part of ATL if the parents, guardians of the minor or any person who has deposited money in minor’s account are being on the ATL.