Section 11(2) in The M.P. Vritti Kar Adhiniyam, 1995
(2)[ (a) Where an employer has furnished all the returns for a year and has deducted/paid the tax due from the employees; or(b)Where a person has furnished all the returns and has paid the tax due according to such returns or has paid maximum tax Rs. 2,500/-,his assessment shall be deemed to have been made for the purposes of sub-section (1) :] [Substituted by M.P. Act No. 10 of 2003.][Provided that in case of delayed payment of tax by an employer or person, if in lieu of penalty leviable under Section 13, an amount equal to the penalty has been paid along with the tax, his assessment shall be deemed to have been made for the purpose of sub-section (I).] [Inserted by M.P. Act No 12 of 2008.]
