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Time for furnishing information return

Rule 4 - Rule - Service Tax - Rule 4 - 4. .- The information return referred to in rule 3 shall be- (a) filed on or before the 31stof December of the financial year following the financial year to which the return pertains: Provided that the Board, m .....

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t: Provided that the Board, may by way of an order, designate an officer in the office of the Directorate General of Systems and Data Management, or any other officer or agency to receive the returns and may appoint an officer designated as the Annua .....

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