section 4
Levy and charge of tax .
The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011Tax201121 sections
Statutory text
- (1) There shall be levied and collected a tax on professions, trades, callings and employments in accordance with the provisions of this Act: Provided that the tax payable by a person under this Act in respect of a year shall not exceed two thousand five hundred rupees.
- (2) Every person engaged in any profession, trade, calling or employment in the State of Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at the rate specified in the Schedule appended to this Act.
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