Annual return for tax collection requires a designated form to report collections, though the prescribing provision was later omitted. The statutory requirement to submit an annual return reporting collections under the tax-collection provision was effected through Form 27E, which records collections for the relevant period; a notification later omitted the provision prescribing this form, affecting its statutory status.
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Provisions expressly mentioned in the judgment/order text.
Annual return for tax collection requires a designated form to report collections, though the prescribing provision was later omitted.
The statutory requirement to submit an annual return reporting collections under the tax-collection provision was effected through Form 27E, which records collections for the relevant period; a notification later omitted the provision prescribing this form, affecting its statutory status.
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