Section 11. (a) Every domestic business corporation and every foreign corporation, both as defined in section thirty of chapter sixty-three, every domestic manufacturing corporation and every domestic research and development corporation, both as defined in section thirty-eight C of chapter sixty-three, and every foreign manufacturing corporation and every foreign research and development corporation, both as defined in section forty-two B of chapter sixty-three, shall, on or before the fifteenth day of the third month following the close of each taxable year, make a return giving such information as the commissioner may deem necessary for the determination of the taxes imposed upon them by chapter sixty-three.

[There is no paragraph (b).]