Payment of tax in advance

Tax201711 sections

Statutory text

(1) Every Promoter shall submit to the tax authorities the Statement containing all such particulars, within such time and in such format as may be prescribed, relating to the lottery schemes of which tickets are sold in the State.
(2) The Promoter shall pay at least one week in advance the amount of tax payable by him under this Act in respect of lottery schemes shown in the Statement referred to in sub-section
(1) and the amount so payable shall, for the purpose of section 11, be deemed to be the amount payable under this Act from the Promoter.

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