Returns

(1) Every employer registered under this Act shall furnish to the prescribed authority a return in respect of every quarter, on or before the end of the month following the end of the quarter showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof, in such form and manner as may be prescribed. (2) Every such return shall be accompanied by a challan of payment prescribed under the standing financial rules of the Government or any other documents showing payment and acceptable as such, 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: Provided that if an employer, having furnished a return discovers any omission, error or wrong statement therein, he may furnish a revised return in prescribed form and in such manner and time as may be directed by the prescribed authority. (3) Where an employer, without reasonable cause, fails to file such return or revised return within the stipulated time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees fifteen for each day of delay or if he has willfully filed return with incorrect or false particulars in such return or revised return, the prescribed authority may impose a penalty not exceeding rupees one thousand