Return of collection of Cess

Tax200822 sections

Statutory text

(1) Every Assessing Officer shall furnish to the Board and such other specified authority as may be directed, every month a return showing the amount of cess collected by him during the previous month, in such form and within such period as may be prescribed.
(2) The Chief Executive Officer of the Board or the authority specified in sub-section
(1) shall furnish to the Government every year a return showing the total amount of cess collected during the previous financial year, within such period and in such form as may be prescribed.

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