Returns

Tax200034 sections

Statutory text

(1) Every employer registered under this Act and every enrolled person shall furnish to the assessing authority a return in such form, for such period or periods and by such dates as may be prescribed showing therein the salaries or wages 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 or a banker’s cheque or manager’s cheque issued by a scheduled bank or a cheque marked or certified by such bank as good for payment or by a crossed bank draft, in proof of payment of full amount of tax due according to the return and return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer or enrolled person without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.

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