Amendment status not verified — confirm the current text below against the official source.
Returns. – (1) Every proprietor liable to pay tax under this Act , shall submit a return for every quarter by the twenty fifth day of the month following the quarter in the manner prescribed. (2) If any proprietor having furnished, returns, under sub-section (1) discovers any omission or error in the returns so filed, he may furnish a revised return without prejudice to Section 12 and 13 before the expiry of the year.