Returns under rule 34 and rule 35 to be furnished along with receipted challans for
payment of net tax or any other tax and interest, if any.
36. Returns under rule 34 and rule 35 for any quarter or month or part thereof, as the case may be, shall be furnished along with the receipted challan or challans showing payment of net tax or any other tax and interest in accordance with such return in the manner as provided in PART III of this Chapter:
Provided that where a dealer furnishes quarterly return and has already submitted challans indicating payment in respect of first two months of the quarter of a year where quarterly returns are required to be furnished, he shall submit photocopies of such challans along with the return. |