The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Tax201121 sections
This law, passed by the Bihar legislature in 2011, replaces an older tax act to authorize the state government to levy and collect taxes on various professions, trades, and employments. It applies to individuals and businesses operating within Bihar, including those already subject to central income tax laws. The primary purpose is to generate additional revenue for the state by ensuring that those earning income through professional or business activities contribute to local public funds, effectively modernizing the state's direct tax framework.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions.
- 3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made thereunder
- 4. Levy and charge of tax .
- 5. Employer’s liability to deduct and pay tax on behalf of the employee.
- 6. Registration and enrolment.
- 7. Tax Returns and payments.
- 8. Consequences of failure to duduct or to pay tax .
- 9. Recovery of taxes, etc.
- 10. APPEALS
- 11. Offences and penalties .
- 12. Offences by companies.
- 13. Power to transfer proceedings.
- 14. Compounding of offences .
- 15. Exemptions .
- 16. Local authorities not to levy profession tax .
- 17. Power to amend Schedule .
- 18. Power to make rules.
- 19. Power to remove difficulties .
- Schedule. Schedule
PDF: pending for this language.