Penalties for Non LLP ROC Filing: ROC Non-Compliance The penalty for non-filing of these forms with the ROC is Rs.100 per day per form. The dangerous part being that there is no upper limit on these LLP penalties. It goes on increasing every day during the period of non-compliance. Income Tax Non-Compliance There have been amendments in tax laws. These laws will come into effect from April 1, 2018. As per the same, taxpayers who do not file their ITRs on time will have to shell out a penalty of up to Rs.10, 000. A two- level penalty has been levied in this regard.A fee of Rs.5, 000 shall be payable, if the return is furnished after the due date but on or before December 31 of the assessment year and a fee of Rs.10, 000 shall be payable in any other case.