Section 7 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
7. Returns.
(1)Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such time as may be prescribed :Provided that a person in respect of whom the tax has been deducted under the provisions of S. 11 shall, subject to the provisions in sub-section (3) thereof, be exempted from the liability to submit a return under this sub-section.(2)In the case of any person who has not furnished a return under sub-section (1) in spite of his liability to pay tax under this Act for any financial year, the assessing authority may serve in that year a notice, in the prescribed form, on such person requiring him to furnish the returns ; and such person shall thereupon furnish the return within the period specified in the notice :Provided that any person offering to pay tax at the highest rate specified in the Schedule shall not be required to submit any return or to produce any evidence.
