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RULES

7. Returns –
1) Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
2) Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
  [(3) & (4) * * *]
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