Amendment status not verified — confirm the current text below against the official source.
Inserted by Act 22 of 2026 w.e.f. 01.04.2026. (2) The amount of tax due from enrolled persons for each year as specified in their enrolment certificates shall be paid,- 1[(a) in respect of a person who stands Before 30th April enrolled before the commencement of that year. of a year; (b) in respect of a person who is enrolled Within one month from after the commencement of a year. the date of enrolment.]1