Section 42B(1) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(1)Every person liable for tax deduction at source registered under the Act, shall furnish a return in Form 42-C, for each quarter on or before 30th day of the month following the quarter to which such return relates, showing therein payments made to suppliers/contractors and tax deducted from the payments.
