75A. (1) Every person, being a company or a co-operative society or a non-government organization registered with NGO Affairs Bureau ¹[a Micro Credit Organisation having licence with Micro Credit Regulatory Authority, ²[a university], a private hospital, a clinic, a diagnostic centre, ³[an English medium school providing education following international curriculum, artificial juridical person, local authority,] a firm or an association of persons], shall file or cause to be filed, with the Deputy Commissioner of Taxes under whose jurisdiction he is an assessee, a return of tax deducted or collected under the provisions of Chapter VII of this Ordinance.

(2) The return under sub-section (1) shall be-

(a) furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules, statements, accounts, annexures or documents as may be prescribed;

(b) signed and verified in the manner as specified in ⁴[clause (b)] of sub-section (3) of section 75;

(c) filed half-yearly by the following dates-

(i) First return: by Thirty-first January of the year in which the deduction or collection was made;

(ii) Second return: by Thirty-first July of the next year following the year in which the deduction or collection was made:

Provided that the last date for the submission of a return as specified in this sub-section may be extended by the Deputy Commissioner of Taxes upto fifteen days from the date so specified.

(3) The Board may, by notification in the official Gazette,-

(a) specify ⁵[the cases in which the] return required to be filed under this section shall be filed electronically or in any other machine readable or computer readable media;

(b) specify the form and the manner in which such electronic, machine readable or computer readable returns shall be filed.