Amendment status not verified — confirm the current text below against the official source.
(11 Every employer registered under this Act and - every 'enrolled , T i : . . . , .,-. . shall furnish to the assessing authority a return in such form, for such periodor pcriods and by such dates as may be prescribed showing therein the salaries or vggea paid by him and the amount of tax deducted by him in respect thereof. (2) Evcry such return shall be accompanied by a treasury 'challaa or a banker's cheque or managera cheque issued by a scheduled bank or a cheque marked or mrti%ed by such bank as good for payment or by a crossed bank draft, in proof of payment of full amount of tax due according to the return and return without such proof of payment shall not be deemed to have been duly fled. (3) Where an employer or efirolled person without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after . . him a reasonable opponunity of being heard, imposed upon him a &wnaIiynot , . :, , exceeding rupees five for each day of delay. .: ' . , - ? . . -fi