(1)Every employer registered under the Act shall furnish return in Form 7 for each quarter on or before the fifteenth day of the month following the quarter to which such return relates showing therein the salaries and wages paid by him during such quarter and the amount of tax deducted by him from the said salaries and wages :Provided that where an employer pays to his employees, salary or wages in respect of a month falling in any quarter on any date after the expiry of such quarter, then such payment and the tax deducted in respect thereof may be accounted for in the return for the quarter during which such payment has been made and tax deducted.
