The BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
bihar · 2011
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made thereunder
- S. 4Levy and charge of tax
- S. 5Employer’s liability to deduct and pay tax on behalf of the employee
- S. 6Registration and enrolment
- S. 7Tax Returns and payments
- S. 8Consequences of failure to duduct or to pay tax
- S. 9Recovery of taxes, etc
- S. 10APPEALS
- S. 11Offences and penalties
- S. 12Offences by companies
- S. 13Power to transfer proceedings
- S. 14Compounding of offences
- S. 15Exemptions
- S. 16Local authorities not to levy profession tax
- S. 17Power to amend Schedule
- S. 18Power to make rules
- S. 19Power to remove difficulties