11. Furnishing of return and payment of tax by employer.
(1)Every employer registered under the Act shall furnish return in Form 7 for each quarter on or before the fifteenth day of the month following the quarter to which such return relates showing therein the salaries and wages paid by him during such quarter and the amount of tax deducted by him from the said salaries and wages :Provided that where an employer pays to his employees, salary or wages in respect of a month falling in any quarter on any date after the expiry of such quarter, then such payment and the tax deducted in respect thereof may be accounted for in the return for the quarter during which such payment has been made and tax deducted.(2)Notwithstanding anything contained in sub-rule (1). every employer shall furnish the return for every quarter by the due date even if no tax is payable by the person in his employment.(3)Every return to be furnished under sub-rule (1) shall be accompanied by receipted challans in token of the payment in accordance with the provisions of sub-rule (1) of Rule 13 of the tax payable by the employer according to such return.(4)Notwithstanding anything contained in sub-rule (1), an employer registered under the Act, may, on his application to the Profession Tax Commissioner in Form 8 for permission to furnish annual return, be permitted to furnish such return subject to the conditions as specified in the order granted permission to file annual return.
