26. Furnishing of return by persons liable for tax deduction at source -

(1) Every person liable for tax deduction at source under section 27 of Act shall furnish return in form 25 for each quarter of a year within thirty days of the exrity of the quarter. Every return shall be accompanied by treasury-receipted challan in form 35 in proof of payment of the amount payable according to such return.

(2) Every person referred to in sub rule (1) shall furnish return even if no tax is payable by him for any quarter.