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1). |
Every proprietor liable to pay tax 3 [under Section 3,] shall furnish a monthly return in the prescribed form to the assessing authority within fifteen days after the expiry of the month to which the return relates. |
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3. Subs. for the words "Under the Act " by Act No.28 of 1996 w.e.f.1.8.96 |
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[(1A) Every proprietor liable to pay tax under Section 3A shall file returns in such form and in such manner and within such time as may be prescribed;] |
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1. Sub-section (1A) was inserted by Act No:28 of 1996 w.e.f.1.8.96 |
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2). |
Every such return shall contain such particulars as may be prescribed. |
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3). |
A proprietor furnishing a return as required 2 (under sub-sections (1) or (1 A) shall first pay in such manner as may be prescribed, the full amount of the tax due from him according to such return and enclose proof of such payment with the return. |
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2. Subs. for the expression "under sub-section (1)" by Act No:28 of 1996 w.e.f.1-8-96 |
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4). |
Every return shall be verified in such manner as may be prescribed. |