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    <title>Person responsible for collecting tax to furnish prescribed return</title>
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    <description>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.</description>
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      <description>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.</description>
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