Returns

Tax197636 sections

Statutory text

(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 the 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 State where such employer carries on his employment, for the said period or for such different periods, as he may direct, to the prescribed authority.]
(2) Every such return shall be accompanied by a treasury challan or any other document as may be prescribed in proof of payment of full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer [has without reasonable cause failed] to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding [ten rupees] for each day of delay.

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