The employer shall furnish a return through online in the prescribed form or to the local assessing authority accompanied by a copy of the receipted Treasury challan in Form O.T.C.-6 in token of payment of tax.
Format:
Form-V
Challan in Form O.T.C-6
Penalty:
Where an employer or enrolled person without reasonable cause, fails
to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.