Indian Income-Tax Act, 1922

21. Annual return.—The prescribed person in the case of every Government Office, and the principal officer or the prescribed person in the case of every local authority, company or other public body or association, and every private employer shall prepare, and, within thirty days from the 31st day of March in each year, deliver or cause to be delivered to the Income-tax Officer in the prescribed form [and verified in the prescribed manner], a return in writing showing—

(a) the name and, so far as it is known, the address of every person who was receiving on the said 31 st day of March, or has received [or to whom was due] during the year ending till that date, from the authority, company, body, association or private employer, as the case may be, any income chargeable under the head "Salaries" of such amount as may be prescribed;

(b) the amount of the income so received [or so due] by each such person, and the time or times at which the same was paid [or due, as the case may be];

(c) the amount deducted in respect of income-tax [and super-tax] from the income of each such person.

 

 

 

[As amended up to date]