Act 10 of 2011

Preamble

[Bihar Act 10, 2011] THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011 AN ACT Preamble :- TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. BE it enacted by the Legislature of the State of Bihar in the Sixty-Second Year of the Republic of India as follows :-

Sections

Type to filter. 19 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3
4. 4Levy and charge of tax
5. 5Employer's liability to deduct and pay tax on behalf of the employee
6. 6Registration and enrolment
7. 7Tax Returns and payments
8. 8Consequences of failure to duduct or to pay tax
9. 9Recovery of taxes, etc
10. 10APPEALS
11. 11Offences and penalties
12. 12Offences by companies
13. 13Power to transfer proceedings
14. 14Compounding of offences
15. 15Exemptions
16. 16Local authorities not to levy profession tax
17. 17Power to amend Schedule
18. 18Power to make rules
19. 19Power to remove difficulties

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/7badb91e-106c-4b9f-9d58-5c56aec90bd9.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/20aee8db-9c12-445a-810a-487ed89a50aa/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 19 sections of this Act has its own page. This page is not a substitute for legal advice.