Section 6(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)Every employer registered under this Act shall furnish to the prescribed authority [a return in such form; for such periods and by such dates as may be prescribed] [These words were substituted for the words 'within fifteen days of expiry of a month a return in the prescribed form' by Maharashtra 21 of 1976, Section 5(a)(i), (w.e.f. 1-11-1976).] showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. [* * *] [The words 'during the month immediately preceding that month' were deleted, by Maharashtra 21 of 1976, Section 5(a)(ii), (w.e f. 1-11-1976).].[Provided that, the Commissioner may, subject to such terms and conditions, if any as may be prescribed, permit any employer to furnish a consolidated return relating to all or any of the places of business of such employer in the State, for such period or periods, to such authority, as he may direct.] [These Proviso were added by Maharashtra 25 of 2007 (w.e.f. 15-8-2007).]
