(1) Every employer registered under this Act, shall furnish to the assessing authority within twenty days of expiry of a month, a statement in the prescribed form showing therein the salary and wages paid by him and the amount of tax deducted by him in respect thereof during the month immediately preceding that month:

Provided further that the specified class of employers as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet in the manner specified in the said notification.

Provided also that for the month of March 2020, the statement shall be submitted on or before 20th day of May, 2020.

Provided also that for the month of April 2021, the statement shall be submitted on or before 20th day of June, 2021

Provided further that for the month of April 2023, the statement shall be submitted on or before 31st day of May, 2023.

(2) Every such statement shall be accompanied by a treasury challan in proof of payment of the full amount of tax due according to the statement, and a statement without such proof of payment shall not be deemed to have been duly filed and the amount so payable shall for the purpose of Section 11 and Section 13 be deemed to be tax due under this Act from such employer.

Provided that the specified class of employers as may be notified by the Commissioner shall pay the tax payable on the basis of the statement under sub-section (1), by electronic remittance through internet in the manner specified in the said notification.

(3) If no such statement is submitted by any employment is submitted by any employer under sub-section (1) before the date specified therein or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the employer provisionally for that month or for that quarter, as the case may be to the best of his judgment, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment:

Provided that before action under sub-section (3) the employer shall be given an opportunity of being heard.

(4) Where an employer has failed to furnish a statement in the prescribed form or failed to pay the tax due on any statement furnished as required under the Act, the assessing authority shall, after giving him a reasonable opportunity of being heard, impose a penalty of two hundred and fifty rupees.