Periodical payment of tax and furnishing of returns.Rule 26 to 28

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....turns for each tax period and by such dates as may be prescribed and in the prescribed form ^1[and manner].       ^3[(2) ***]      ^3[(3) *** ]]       ----------------------------------- Notes:- 1. Substituted vide DVAT (Second Amendment) Act, 2005; Notification No.F.14(29)/LA/2005/333, Dated 16/11/05, w.e.f. 16.11....

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....turns in such electronic forms from such date and within such time and in such manner as may be prescribed.   (3)  Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a return under sub-section (1), may, at his option, on or before the due date, furnish a return in accordance with such sch....