Payment of tax by certain assessees

The amount of tax due from the assessee for each year as specified in their enrolment certificates shall be paid in the prescribed manner-

1. (a) before 30th June, in respect of an assessee who stands enrolled before the commencement of a year or is enrolled on or before the 31st May of a year; and
2. (b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year.