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Rule 26
Tax Return For The Period To Be Submitted
(1) Any registered person has to submit a tax return for the tax period of one month as per Bikram Era to the concerned Tax Officer in the format as referred to in Schedule-10 within Twenty Five days from the date of expiration of that period.
(2) Notwithstanding anything contained in Sub-rule (1), if any tax-payer make an application to the Tax Officer to have set a separate tax period instead of the tax period as mentioned in Sub-rule (1) because of storing his accounts in the computer system, the Tax Officer may, if he deems it proper upon examination, set a separate tax period as
per necessity in respect of such registered person.
(3) The tax period of a tax-payer who has got registered at his own will pursuant to Section 9 of the Act and has an annual transaction of up to One Million Rupees may be set at four months.
(4) In submitting the tax return for the first time, a registered person has to submit the tax return for the tax period considering the remaining period of the tax period as the tax period.
(2) Notwithstanding anything contained in Sub-rule (1), if any tax-payer make an application to the Tax Officer to have set a separate tax period instead of the tax period as mentioned in Sub-rule (1) because of storing his accounts in the computer system, the Tax Officer may, if he deems it proper upon examination, set a separate tax period as
per necessity in respect of such registered person.
(3) The tax period of a tax-payer who has got registered at his own will pursuant to Section 9 of the Act and has an annual transaction of up to One Million Rupees may be set at four months.
(4) In submitting the tax return for the first time, a registered person has to submit the tax return for the tax period considering the remaining period of the tax period as the tax period.