Amendment status not verified — confirm the current text below against the official source.
Substituted for the words “Four other members” by Tamil Nadu Act 6 of 2006 w.e.f.13th June, 2006. 1[CHAPTER IX-A TAX ON PROFESSION, TRADE, CALLING AND EMPLOYMENT 198-A. Definitions.- For the purposes of this chapter,- (a) “employee” means a person employed on salary and includes,- (i) a Government servant receiving pay from the revenue of the Central Government or any State Government; (ii) a person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where such body operates within the Panchayat Village eventhough its headquarters may be outside that Panchayat Village; and (iii) a person engaged in any employment by an employer, not covered by sub-clauses (i) and (ii); (b) “employer” in relation to an employee earning any salary on a regular basis under him means, the person or the officer who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the Manager or Agent of the employer; 100 (c) “half-year” shall be from the 1st day of April to the 30th day of September and from the 1st day of October to the 31st day of March of a year; (d) “month” means a calendar month; (e) “person” means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, body of persons or association, so engaged, but does not include any person employed on a casual basis; (f) “tax” means the tax on profession, trade, calling and employment levied under this chapter. 198-B. Levy of profession tax.- (1) There shall be levied by the Village Panchayat a tax on profession, trade, calling and employment. (2) Every company which transacts business and every person, who is engaged actively or otherwise in any profession, trade, calling or employment within the Panchayat Village on the first day of the half year for which return is filed, shall pay half yearly tax at the rates specified in the Table below in such manner as may be prescribed:- Sl.No. AVERAGE HALF YEARLY INCOME HALF-YEARLY TAX FROM TO (1) (2) (3)