Returns to be furnished by employers

(1) Every employer registered under this Act shall furnish returns to the Profession Tax Assessing Authority in such Form, for such period and by such date as may be prescribed, showing therein the salary or wage paid by him and the amount of tax deducted by him in respect thereof. (2) Every such return shall be accompanied by a treasury challan 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 prescribed time, the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees twenty for each day of delay. (4) The State Government may, subject to such conditions as may be specified exempt any employer or class of employers from furnishing returns.