(1)Without prejudice to the provisions contained in section 139, every employer who during a previous year has paid or made provision for payment of fringe benefits to his employees, shall, on or before the due date, furnish or cause to be furnished a return of fringe benefits to the Assessing Officer in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, in respect of the previous year.Explanation. - In this sub-section, due date means,-(a)where the employer is-(i)a company; or(ii)a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force, the [30th day of September] [ Substituted by Act 18 of 2008, Section 28, for " 31st day of October" (w.e.f. 1.4.2008).] of the assessment year;(b)in the case of any other employer, the 31st day of July of the assessment year.
