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    <title>Amendment of section 39.</title>
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    <description>Every registered person required to deduct tax at source under section 51 must electronically furnish a return for every calendar month of the deductions made during the month in the prescribed form, manner and time; the person must furnish a return for every calendar month whether or not any deductions have been made.</description>
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      <description>Every registered person required to deduct tax at source under section 51 must electronically furnish a return for every calendar month of the deductions made during the month in the prescribed form, manner and time; the person must furnish a return for every calendar month whether or not any deductions have been made.</description>
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