Section 7(1) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(1)Every assessing authority registered under this Act, shall submit to the assessing authority a return in such form, for such period or periods and by such dates as may be prescribed showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. (Rule 12(1), Form V
