Section 7 in Punjab State Development Tax Act, 2018
7. Returns.
(1)Every person enrolled under this Act shall make self assessment of tax and shall file return for a period, within such time and in such form as may be prescribed, to the designated officer, showing therein annual gross income from his profession, trade, calling or employment of the preceding year or part thereof and tax payable or paid by him.(2)Every employer registered under this Act shall make self assessment of tax and shall file a return in such form, for such periods and by such dates as may be prescribed to the designated officer, showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof.(3)The Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such employer from furnishing such return or permit any such employer,-(i)to furnish them for such different periods, or(ii)to furnish a consolidated return in respect of all or any of the places or work of the employer in the State where such employer ordinarily carries on his profession, trade, calling and employment, for the said period or for such different periods, as he may direct, to the designated officer.(4)Every return shall be accompanied by a proof of payment of full amount of tax due according to the return, as may be prescribed.(5)A return without such proof of payment shall not be deemed to have been duly filed.(6)Notwithstanding anything contained in this section, the Commissioner or the designated officer, as the case may be, may by notice, direct a person other than a taxable person or a registered person, to file returns at such intervals and in such form and containing such information, as may be prescribed.(7)Any employer or person liable to file return, having furnished a return upon discovery of omission or incorrect statement, if any, thereupon may furnish a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of three months from the end of the year to which such return relates, whichever is earlier.
