(1) Every employer registered under the Act shall furnish to the prescribed authority an annual return in form PT-VIII containing details of the tax deducted by him in respect of the year, on or before the end of the month of November of every year.

(2) Every person enrolled under the Act shall furnish to the prescribed authority an annual return in form PT-IX on or before the end of the month of November of every year;

Provided that every enrolled person who has fulfilled the conditions specified in the proviso to sub-section (1) of Section-7 of the Act, shall not be required to furnish the return specified herein.

(3) The returns referred to in sub-rule (1) or sub-rule (2) shall be filed and be disposed of in such manner as the Commissioner may, by notification, specify.