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How many return do we need to file yearly/half yearly/quarterly under factory act (and their due date) in West Bengal? - CiteHR

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Can anybody help me informing how many returns do we need to file yearly/half-yearly/quarterly under the factory act (and their due date) in West Bengal? An interviewer asked the question to me but I can't reply as I have no knowledge about it. So I need your help to the enhancement of my knowledge and any future reference. I need updated information as I go through the various sites but their response did not satisfy me.
From India, Durgapur
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