Returns

Tax201253 sections

Statutory text

(1) Every registered '[proprietor] shall furnish returns for such period, by such dates, and to such authority, as may be prescribed: PROVIDED that, the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such '[proprietor] from furnishing such returns or permit any such '[proprietor]: (a) to furnish them for such different period; or (b) to furnish a consolidated return relating to all or any of the places of business of the l [proprietor] in the National Capital Territory of Delhi for such period, or for such different periods, to such authority, as he may direct.
(2) If any '[proprietor], having furnished return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return and if the revised return shows a higher amount of tax due, then the amount shown in the original return, it shall be accompanied by the receipts showing payment of the additional tax due.
(3) Every registered l [proprietor] required to furnish return in accordance with sub-section (1) shall pay in such manner as may be prescribed the full amount of tax due from him under this Act according to such return.
(4) Every return under this section shall be verified in the prescribed manner by the registered l [proprietor] or any other person duly authorized by him in this behalf.

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