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    <title>Furnishing of return</title>
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    <description>Every assessee must prepare and deliver, within the prescribed time after each financial year, a return of all taxable commodities transactions entered into on a recognised stock exchange to the Assessing Officer or an agency authorised by the Board, in the prescribed form and verified manner. If the return is not furnished in time, the Assessing Officer may issue a notice requiring compliance within a further prescribed period. An assessee may furnish or revise a return at any time before assessment if the original return was omitted or contained wrong statements.</description>
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      <description>Every assessee must prepare and deliver, within the prescribed time after each financial year, a return of all taxable commodities transactions entered into on a recognised stock exchange to the Assessing Officer or an agency authorised by the Board, in the prescribed form and verified manner. If the return is not furnished in time, the Assessing Officer may issue a notice requiring compliance within a further prescribed period. An assessee may furnish or revise a return at any time before assessment if the original return was omitted or contained wrong statements.</description>
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