Every employer shall file an e-return by way of the online portal provided in the prescribed form before the end of 10th day of every month.
Format:
Form V
Penalty:
When an assessee failed to submit such return within the specific period the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.