Person responsible for collecting tax to furnish prescribed return

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Full Text of the Document

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....h or cause to be furnished to the [Assessing] Officer in the prescribed form and verified in the prescribed manner, a return in respect of the immediately preceding finan­cial year showing— (a) the aggregate of the payments received in respect of chargeable expenditure; (b) the amount of the tax collected; (c) the amount of the tax paid to the credit of the Central Government; and ....