law: Expenditure-Tax Act, 1987 
  8. Person responsible for collecting tax to furnish
  
  prescribed return 
  (1) Every person responsible for collecting
  
  the tax shall before the expiry of four months from the 31st day of March in
  
  each year, furnish or cause to be furnished to the 16[Assessing]
  
  Officer in the prescribed form and verified in the prescribed manner,20
  
  a return in respect of the immediately preceding financial year showing- 
  (a) the aggregate of
  
  the payments received in respect of chargeable expenditure;
  (b) the amount of the
  
  tax collected;
  (c) the amount of the
  
  tax paid to the credit of the Central Government; and
  (d) such other
  
  particulars as may be prescribed.
  (2) In the case of any person who, in the
  
  opinion of the 16[Assessing] Officer, is responsible for collecting
  
  tax under this Act and who has not furnished a return under sub-section (1),
  
  the 16[Assessing] Officer may, before the expiry of the financial
  
  year in which the return is to be furnished, issue a notice to him and serve
  
  the same upon him, requiring him to furnish within thirty days from the date of
  
  service of the notice the return in the prescribed form and verified in the
  
  prescribed manner20 setting forth such other particulars as may be
  
  prescribed.
  (3) Any person responsible for collecting the
  
  tax who has not furnished the return within the time allowed under sub-section
  
  (1) or sub-section (2) or having furnished a return under sub-section (1) or
  
  sub-section (2) discovers any omission or wrong statement therein, may furnish
  
  a return or a revised return, as the case may be, at any time before the assessment
  
  is made.