Collection of tax at source requires half-yearly returns filed with prescribed income-tax authorities within one month after period end. Persons collecting tax at source on trading in alcoholic liquor, forest produce and similar businesses must prepare half-yearly returns for the periods ending 30 September and 31 March and deliver them to the prescribed income-tax authority in the prescribed form and manner; specific rules set out the authorities and procedures and require these returns to be filed within one month from the end of the relevant period.