Amendment of section 6 of Mah XVI of 1975

In section 6 of the Profession Tax Act, in sub-section (1), the following proviso shall be added, namely :—

" Provided that, the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any employer to file separate returns,—

1. (a) for all or any of the places of business of the employer, whether or not situated within the jurisdiction of the same registering authority, or
2. (b) for different constituents of his business, to such authority as he may direct."