(1)Every person responsible for collecting the tax shall before the expiry of four months from the 31st day of March in each year, furnish or cause to be furnished to the [Assessing Officer] [Substituted by Act 26 of 1988, section 72, for 'Income-tax Officer' (w.e.f. 1-4-1988).] in the prescribed form and verified in the prescribed manner, a return in respect of the immediately preceding financial year showing-(a)the aggregate of the payments received in respect of chargeable expenditure;(b)the amount of the tax collected;(c)the amount of the tax paid to the credit of the Central Government; and(d)such other particulars as may be prescribed.
