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Tax200742 sections3 chapters

Chapter III Chapter III

Statutory text

(1) Notwithstanding anything contained in section 14, every proprietor liable to pay tax under this Act, shall furnish to the assessing authority, within a period of sixty days of the expiry of the year, a return in such form as may be prescribed.
(2) Before any proprietor furnishes any return under sub-section (1), he shall pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 14 and shall furnish along with the return satisfactory proof of the payment of such tax in such manner as may be prescribed and a return without such proof of payment shall not be deemed to have been filed. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.
(3) Every return shall be verified in such manner as may be prescribed.

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