181C. Manner and form of furnishing declaration by a registered dealer after deemed assessment under sub-section (3) of section 46A

Where the assessment of a registered dealer for any year or part of a year, as the case may be, is deemed to have been made in accordance with the provisions of sub-section (1) of section 46A and where such dealer finds that there is any short payment of tax, or interest, as the case may be, payable by him in respect of any return period of such year over the amount already paid by him as per returns furnished for such period, he shall, as required by sub-section (3) of that section, make payment of the balance amount of tax, or interest, as the case may be, and furnish within the date specified in that sub-section and a declaration, as far as practicable, in Form 25 or Form 25A or Form 25B, as the case may be, referred to in rule 161 or rule 175, as the case may be, to the appropriate assessing authority along with a receipted challan showing payment of such amount.