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

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....e 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. 16.11.2005., before it was read as:- "26 Periodical payment of tax and furnishing of returns (1) Every registered dealer who is liable to pay tax under ....

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....eing 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 scheme as may be specified by the Government in this behalf by notification in the Official Gazette and subject to such conditions as may be specified therein, in such form (including on a floppy, diskette....