Section 19(2) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(2)Every person liable to furnish a return under sub-section (1) of S. 8 shall, before he furnishes the return, pay into a Government treasury the full amount of tax due on the basis of such return and shall furnish, along with the return, a receipt from such treasury in token of such payment.
