Section 198DState of Tamilnadu- Act Act

Section 198D: Filing of returns by employer

Tamil Nadu Panchayats Act, 1994

Filing of returns by employer.

(1)

Every Employer liable to pay tax under this Chapter shall file a return to the Executive Authority, in such form, for such period and by such date as may be prescribed, showing therein the salaries paid by him to the employees and the amount of tax deducted by him in respect of such employees.

(2)

Every such return shall accompany with the proof of payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.

Sec 198C — Employers liability to deduct and pay tax on behalf of the employees

Sec 198E — Assessment of the employer

Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.