Filing obligations for persons collecting tax: prescribed verified return, notice mechanism, and revision permitted before assessment. A person responsible for collecting expenditure tax must file a prescribed, verified return to the Assessing Officer within four months after the 31st March for the preceding financial year, showing aggregate chargeable payments, tax collected, tax paid to the Central Government and other prescribed particulars; the Assessing Officer may serve a notice requiring filing within thirty days where no return is filed; and the person may furnish or revise a return at any time before assessment is made.