Pls Tell me where I should file Income Tax Return.........?

My Pan card has been issued to me From Maharastra....Now I am working in Gurgaon......My employer has deducted tax from my salary.........So........where I should submit my return......in gurgaon region (Income tax office) or (maharashtra).......and also tell me I have not submit the same return for last financial year..will I have to pay the penalty for filing return not at time......Pls................suggest me...........

PAN card may be from any place. It dose not matter. You have to file at the place where you worked on 31st March. (Gurgon).

Regarding the last year returns, if there is no tax to be paid by you, then nothing will happen.

Consequences for not filing tax return by the last date

If individuals file their returns after the last date 31st July, 06, they will be charged a penal interest on the tax due at the rate of 1% per month of delay. However, if such a return is filed after March 31, 2007, apart from the penal interest, they will also be liable for a penalty of Rs 5,000.

Go through the below web link which tell you in detail for this year returns to be filed:

http://www.rediff.com/money/2007/jun/08t...

Best place to file a tax return is the tax office....just a hunch!

You can submit in Gurgaon.Ideally the submission should be in the very jurisdiction mentioned in the form 16.
penalty depends on default in paymrnt of Tax