উৎসে করের রিটার্ন

(1) The following persons shall file a return of tax deducted or collected under the provisions of Part 7 in such form as may be prescribed by the Board:

(a) a company other than a local authority, autonomous body, any authority of the government, a primary or pre-primary school teaching Bengali, a government secondary or higher secondary school, or any educational institution subject to a monthly payment order (MPO);

(b) the firm;

(c) private association;

(d) private hospitals;

(e) Clinics;

(f) Diagnostic Centre.

(2) Return under sub-section (1)—

(a) The taxpayer shall file with the Commissioner of Excise under whose jurisdiction;

(b) The relevant particulars and information in the prescribed form and accompanying schedules, statements, accounts, appendices, or documents shall be submitted;

(c) shall be signed and executed in the manner described in sub-section (5) of section 169;

(3) The return under subsection (1) shall be filed at the following times, namely:

(a) The applicable return for the preceding month shall be filed by the 25th (twenty-five) of every month; and

(b) In case the 25th (twenty-fifth) of any month is a weekly or public holiday, the next office opening day.

(4) The said subsection is omitted.

(5) The Board may, by notification in the Official Gazette, prescribe the area, form, and procedure for filing returns in electronic, machine-readable, or computer-readable medium.

Comment :