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PROFESSIONAL TAX (AMENDMENT) RULES, 2018

PREAMBLE

0pt;background:transparent'>In exercise of the powers conferred by sub-section (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employment Act, 2011 (Bihar Act 10, 2011) the Governor of Bihar is pleased to make the following Rules to amend the Bihar Professional Tax Rules, 2011:--

Rule - 1. Short title, extent and commencement.--

0pt;mso-list:l0 level1 lfo1;background:transparent'>(1) These Rules may be called the Professional Tax (Amendment) Rules, 2018.

0pt; background:transparent'>

0pt;mso-list:l0 level1 lfo1;background:transparent'>(2) It shall extend to whole state of Bihar.

0pt;mso-list:l0 level1 lfo1;background:transparent'>(3) It shall come into force at once.

Rule - 2. Amendment in Rule 3 of the Bihar Professional Tax Rules, 2011.--

0pt;background:transparent'>Rule 3 of the Bihar Professional Tax Rules, 2011 shall be substituted by the following:-

0pt;background:transparent'>"3. Registration

0pt;mso-add-space:auto;text-indent:-27.0pt; line-height:1

0pt;mso-list:l1 level1 lfo2;background:transparent'>(1) Every employer required to be registered by Section 5 shall apply, in Form PT-I, for registration under the Act to the incharge of the circle within whose jurisdiction the office of the employer is situated. Such application shall be submitted within seven days of the employer being required to be registered and shall be filed in electronic manner on the official website of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:

0pt;background:transparent'>Provided that such an application for registration by an employer who has employed persons before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.

5.0pt;background: transparent'>(b) ??The Tax Deduction and Collection Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.

5.0pt;background: transparent'>(c) ??The mobile number and e-mail address declared under clause (a) shall be verified through a one-time password sent to the said mobile number and to the said e-mail address.

5.0pt;background: transparent'>(d) ??On successful verification of the Tax Deduction and Collection Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

5.0pt;background: transparent'>(e) ??Using the reference number generated under clause (d), the applicant shall electronically submit an application in Part B of FORM PT-I.

5.0pt;background: transparent'>(f) ??On receipt of an application under clause (e), an acknowledgement shall be issued electronically to the applicant.

5.0pt;background: transparent'>(b) ??If the incharge of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of registration shall be deemed to have been approved and a certificate of registration in Form PT-II shall be made available to the applicant on the official website of the Commercial Taxes Department.

5.0pt;background: transparent'>(c) ??The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the registration number allotted to the employer and the said registration number shall be the 'Tax Deduction and Collection Account Number,' allotted to the employer under the income Tax Act, 1961, prefixed by the digits "10" :

5.0pt;background:transparent'>Provided that in case an employer has not been allotted a Tax Deduction and Collection Account Number under the Income Tax Act, 1961, the registration number shall be the Permanent Account Number, allotted to such employer under the Income Tax Act, 1961, prefixed by the digits ''10".

5.0pt;background:transparent'>Explanation--For the purposes of these sub-rules, the expression 'employer' shall mean the Company, firm, society, association of person, undivided Hindu family, body corporate, board, Authority, Undertaking or Corporation, as the case may be, which has employed persons liable to pay tax under the Act.

Rule - 3. Amendment in Rule 4 of the Bihar Professional Tax Rules, 2011.--

5.0pt;background:transparent'>The words and figure "and sub-rule (3)" shall be inserted after the words and figures "sub-rule (2)" used in sub-rule (3) of Rule 4 of Bihar Professional Tax Rules, 2011.

Rule - 4.

5.0pt;background:transparent'>Form PT-I of Bihar Profession Tax Rules, 2011 shall be substituted by the following:--

5.0pt;background:transparent'>Application for registration under Section 5 of the Bihar Tax on Profession,

5.0pt;background:transparent'>Office of the .................... of Commercial Taxes ..................................Circle.

5.0pt;background:transparent'>The .............................. ...........................Circle.

5.0pt;background:transparent'>I ...........................................(full Name), Son of ............................(full Name) hereby apply for the grant of a registration certificate under Section 5 of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011 and furnish following particular for that purpose-

Part - A

Part -B

5.0pt'>(1) Full Name : -
5.0pt'>(2)	5.0pt'>Address (Give details of house number/Shop number/Locality/Post Office/Police Station/Block/ District etc.) :-	5.0pt'>
5.0pt'>(3)	5.0pt'>PAN Number :-	5.0pt'>
5.0pt'>(4)	5.0pt'>Fax Number :-	5.0pt'>
5.0pt'>(5)	5.0pt'>Date of Tax liability :-	5.0pt'>
5.0pt'>(6)	5.0pt'>Bank details (Name of Bank, Branch Name, Account Number) :-	5.0pt'>

5.0pt;background:transparent'>I do hereby declare that the particular furnished in this application are correct and complete to the best of my knowledge and belief.

5.0pt;background:transparent'>Place................................. Signature of Applicant ..................................

5.0pt;background:transparent'>Date ............................... Designation ...............................................

5.0pt;background:transparent'>The application shall be signed by the proprietor of the business if an individual, by the karta, if an undivided Hindu family; by an authorized partner in the case of a firm; by the Managing Director, Principal Executive Officer or the authorized representative in the case of a company or corporation, by the Principal Executive Officer incharge in the case of a society, club, association, department of Government of local authority.

5.0pt;background:transparent'>Form PT-IA of Bihar Profession Tax Rules, 2011 shall be substituted by the following:-

5.0pt;background:transparent'>Application for enrollment under second proviso to Section 5 and Section 6(2) of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011

5.0pt;background:transparent'>(See Rule 4) Office of the .................... of Commercial Taxes ..................................Circle.

Part - A

Part -B

5.0pt'>(1) Full Name : -
5.0pt'>(2)	5.0pt'>Address (Give details of house number/Shop number/Locality/Post Office/Police Station/Block/ District etc.) :-	5.0pt'>
5.0pt'>(3)	5.0pt'>PAN Number :-	5.0pt'>
5.0pt'>(4)	5.0pt'>Fax Number :-	5.0pt'>
5.0pt'>(5)	5.0pt'>Date of Tax liability :-	5.0pt'>
5.0pt'>(6)	5.0pt'>Bank details (Name of Bank, Branch Name, Account Number) :-	5.0pt'>
5.0pt'>(7)	5.0pt'>Nature of Profession, Trade, Calling or Employment-	5.0pt'>

5.0pt;background:transparent'>I do hereby declare that the particular furnished in this application are correct and complete to the best of my knowledge and belief

5.0pt;background:transparent'>Place................................. Signature of Applicant ..................................

5.0pt;background:transparent'>Date ............................... Designation ...............................................

PROFESSIONAL TAX (AMENDMENT) RULES, 2018