Non-filing or late filing of the updated Income Tax Return (ITR) can attract penalties and fines, but imprisonment is generally reserved for cases involving intentional tax evasion or fraud. In most countries, the tax authorities impose penalties for non-compliance, such as a monetary fine or additional interest on the outstanding tax amount. Imprisonment is usually considered the last resort and is imposed when an individual deliberately attempts to evade taxes or commits severe tax fraud. Each country has its own set of tax laws and regulations, so it is crucial to consult with a tax professional or refer to the specific tax guidelines of the respective country to understand the consequences of non-filing or late filing. Staying updated with tax obligations and meeting the deadlines can help individuals avoid penalties and legal troubles.