Section 6(2) in Assam Industries (Sales Tax Concessions) Act, 1986
(2)The statement under sub-section (1) shall be furnished in respect of every quarter within thirty days from the end of the quarter to which it relates.Explanation. - "Quarter" here means period of three consecutive months from :-(i)1st April to 30th June;(ii)1st July to 30th September;(iii)1st October to 31st December; and(iv)1st January to 31st March.
