Tax collected at source returns require prescribed form submission to the tax authority by the due date after the financial year. The amendment substitutes a table entry to include payment of compensation on acquisition of immovable property alongside income in respect of units and replaces Forms 24, 26, 27 and 27E. It prescribes that persons collecting tax under the collection provision must deliver the return in the prescribed form to the Income-tax Authority by the end of June following the financial year.