Assessment of profession tax by head of office etc

(1) The Secretary shall, during the month of May and November in every half year, by notice require every head of office or employer to assess all employees in his institution, who are liable to pay profession tax and every self drawing officer to remit the Profession tax due in accordance with the schedule to the said notice. (2) Before the end of August and February every year each head of office and employer shall assess the tax payable by all employees liable to pay tax and recover the amount from them and pay over to the village panchayat together with a list of all employees whose tax has been assessed giving the details such as name, designation, half yearly income and amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished.

1. (2) Before the end of August and February every year each head of office and employer shall assess the tax payable by all employees liable to pay tax and recover the amount from them and pay over to the village panchayat together with a list of all employees whose tax has been assessed giving the details such as name, designation, half yearly income and amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished.