Returns

Every employer registered under this Act shall furnish to the prescribed authority a return in the prescribed form and manner for such period as may be prescribed, showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. (i) Every such return shall be furnished within 30 days of the expiry of the period to which the return relates. (ii) The provisions of sub-section (1) shall not apply to an employer who has been exempted by notification by the State Government. (iii) If any employer discovers any omission or any other error in any return furnished by him, he may furnish a revised return at any time before the expiry of the period prescribed for furnishing the next return. The amount of tax due from the assessees for each quarter as specified in their enrolment certificate shall be paid; - (a) before 30th June; in respect of an assessee who stands enrolled immediately before the commencement of a year or is enrolled on or before the 31st May of a year: (b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner; and (c) for all other such assessee, other than the assesses mentioned in entry no. 1 of the Schedule; by the fifteenth day of the month after the expiry of a quarter. Explanation - The tax payable under this Act, read with the Schedule shall be charged on monthly basis, but shall be paid by the fifteenth day of the month after the expiry of a quarter. The amount of tax due from the assessees for each quarter as specified in their enrolment certificate shall be paid; - (a) before 30th June; in respect of an assessee who stands enrolled immediately before the commencement of a year or is enrolled on or before the 31st May of a year: (b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner; and (c) for all other such assessee, other than the assesses mentioned in entry no. 1 of the Schedule; by the fifteenth day of the month after the expiry of a quarter. Explanation - The tax payable under this Act, read with the Schedule shall be charged on monthly basis, but shall be paid by the fifteenth day of the month after the expiry of a quarter, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay/deposit tax within fifteen days after the end of the quarter, on behalf of all such employees/persons. Provided that, where the employer is an officer of the State Government or the Central Government or the State Government or the Central Government undertakings, or Public Limited companies, whether owned and controlled by the State or the Central Government, Boards, Local Authorities, Public or Private Ltd. companies or otherwise, Banks, Insurance Companies, Societies or all such organizations, who appoint persons on payment of salary or wages; the manner in which such employer shall discharge the said liability, shall be such as may be prescribed or specified: Provided further that, whether any person earning a salary or wages - (a) is also covered by one or more entries other than entry I in the Schedule and the rate of tax under any such other entry is more than the rate of tax under entry I in that schedule; or (b) is simultaneously engaged in employment of more than one employer; and such person or employee furnishes to his employer or employers a certificate in the prescribed form declaring, inter-alia, that he shall get enrolled under sub-section (2) of section 7 and pay the tax himself; then the employer or employers of such person shall not deduct the tax from the salary or wage payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person.