6. Return.-

(1) Notwithstanding anything contained in Section 6-A, every employer registered under this Act, shall furnish to the assessing authority within sixty days of the expiry of a year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof during the preceding year.

(2) Before any employer submits any return under sub-section (1), he shall, in the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under Section 6-A and shall furnish along with the return satisfactory proof of the payment of such tax and a return without such proof of payment shall not be deemed to have been filed. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.