Section 26 in Chhattisgarh Value Added Tax Rules, 2006
26. Furnishing of return by persons liable for tax deduction at source.
(1)Every person liable for tax deduction at source under Section 27 of the Act shall furnish return in Form 25 for each quarter of a year within thirty days of the expiry of the quarter. Every return shall be accompanied by treasury-receipted challan in Form 35 in proof of payment of the amount payable according to such return.(2)Every person referred to in sub-rule (1) shall furnish return even if no tax is payable by him for any quarter.
