41(1)

41(a) Every employer, within sixty days from the date of commencement of his work or payment of cess, as the case may be, furnish to the assessing officer, information in Form-XV.

41(b) Any change or modification in the information furnished under clause (a) shall be communicated to the assessing officer in Form-XV incorporating details of such modifications immediately but not later than thirty days from the date of affecting the modification or change.