Periodical payment of tax and furnishing of returns.Rule 26 to 28

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..... nd by such dates as may be prescribed and in the prescribed form 1 [and manner]. 3 [(2) ***] 3 [(3) *** ] ] ----------------------------------- Notes:- 1. Substituted vide DVAT (Second Amendment) Act, 2005; Notification No.F.14(29)/LA/2005/333, Dated 16/11/05 , w.e.f. 16.11.2005., before it was read as:- 26 Periodical payment of tax and furnis .....

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..... y be prescribed. (3) Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a return under sub-section (1), may, at his option, on or before the due date, furnish a return in accordance with such scheme as may be specified by the Government in this behalf by notification in the Official Gazette and subjec .....

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