Expenditure-Tax Act, 1987

Person responsible for collecting tax to furnish pre-scribed return.

8. (1) Every person responsible for collecting the tax shall before the expiry of four months from the 31st day of March in each year, furnish or cause to be furnished to the ²⁹[Assessing] Officer in the prescribed form and verified in the prescribed manner³⁰, a return in respect of the immediately preceding financial year showing-

(a)	-	the aggregate of the payments received in respect of chargeable expenditure;
(b)	-	the amount of the tax collected;
(c)	-	the amount of the tax paid to the credit of the Central Government; and
(d)	-	such other particulars as may be prescribed.

(2) In the case of any person who, in the opinion of the ²⁹[Assessing] Officer, is responsible for collecting tax under this Act and who has not furnished a .... To read the full section download the app from Google Play store