54.  Payment of tax with return of income.-

Every person who is required, under this Ordinance to furnish a return of total income shall pay the tax payable, on the basis of such return, on or before the date on which he is so required to furnish such return:

Provided that where such person has paid any sum under sub-section (1) or sub-section (2) of section 53, the Deputy Commissioner shall adjust the said sum against the tax payable under this section.

Explanation.- For the removal of any doubt, it is declared that the expression "tax payable" as used in this section includes the tax under section 80D.