Returns

(1) Every employer registered under this Act shall furnish to the prescribed authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries and wages paid by him and amount of tax deducted by him in respect thereof: Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such employer from furnishing such return or permit any such employer:- (i) to furnish them for such different periods, or (ii) to furnish a consolidated return relating to all or any of the places of work of the employer in the Union territory where such employer carries on his employment, for the said period or for such different periods,