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An employer shall make payment of tax and interest and penalty (if any) by deposit of the requisite amount in the Treasury by Challan in Quadruplicate. The copies marked original and duplicate shall be returned to the employer duly receipted, of which the copy marked duplicate shall be submitted by the employer; other than an officer referred to in Rule 15 to the assessing authority along with the return prescribed by Rule 12. An officer referred to in Rule 15 shall forward such receipted copies of challans marked duplicate to the assessing authority along with statements prescribed in the said rule.
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