(1) The following persons shall file a return of tax deducted or collected at source under the provisions of Part 7 in such form as may be prescribed by the Board:

(a) companies other than local authorities, autonomous bodies, any authority of the Government, primary or pre-primary schools teaching Bengali language, government secondary or higher secondary schools, or any educational institution under Monthly Payment Order (MPO);

(b) firm;

(c) association of persons;

(d) private hospital;

(e) clinic;

(f) diagnostic centers.

(2) Return under sub-section (1)—

(a) shall be filed with the Deputy Commissioner of Taxes under whose jurisdiction the assesse belongs to;

(b) shall be submitted along with the relevant particulars and information in the prescribed form and accompanying schedules, statements, accounts, appendices or documents;

(c) shall be signed and verified in the manner described in sub-section (5) of section 169.

(3) The return under sub-section (1) shall be filed within the following time, namely:—

(a) the applicable return for the preceding month shall be filed by the ¹[25th (twenty fifteenth) of every month; and

(b) in cases where the ²[25th (twenty fifteenth) of any month is a weekly or public holiday, on the following working day ³[.]

(4) ⁴[***]

(5) The Board may, by notification in the official Gazette, may specify the form and the manner in which such electronic, machine readable or computer readable returns shall be filed.