“return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
The term ‘return’ is used in this law, as under other taxation laws, to refer to a document by which details of transactions are furnished to the relevant tax department. This term is also used under the GST law, to refer to return of goods upon after they have been received (commonly known as purchase returns, sale returns). However, the term defined above also refers to documents to be furnished by persons who are required to furnish the prescribed details, in the form and manner prescribed by the rules.
Further, this term does not refer to a return under the GST law, but refers to “any return” prescribed under the law.