(1) Every person responsible for collecting the tax shall before the expiry of four months from the 31st day of March in each year, furnish or cause to be furnished to the [Assessing Officer] in the prescribed form and verified in the prescribed manner, a return in respect of the immediately preceding financial year showing--
(a) the aggregate of the payments received in respect of chargeable expenditure;
(b) the amount of the tax collected;
(c) the amount of the tax paid to the credit of the Central Government; and
(d) such other particulars as may be prescribed.
(2) In the case of any person who, in the opinion of the [Assessing Officer], is responsible for collecting tax under this Act and who has not furnished a return under sub-section (1), the [Assessing Officer] may, before the expiry of the financial year in which the return is to be furnished, issue a notice to him and serve the same upon him, requiring him to furnish within thirty days from the date of service of the notice the return in the prescribed form and verified in the prescribed manner setting forth such other particulars as may be prescribed.
(3) Any person responsible for collecting the tax who has not furnished the return within the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2) discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.