Section 42B in The Chhattisgarh Vanijyik Kar Niyam, 1995
42B. Furnishing of returns by persons liable for tax deduction at source.
(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.(2)Notwithstanding anything contained in sub-rule (1), every person referred to shall furnish the return for every quarter by due date, even if no tax is in that sub-rule deducted from suppliers/contractors.(3)Every return to be furnished under sub-rule (1) shall be accompanied by receipted challan in token of the payment in accordance with the provision of Sections 34 and 35, of the tax payable by the person according to such return.]
