Payment of tax

Tax199227 sections

Statutory text

(1) The tax under this Act shall be paid in such manner as may be prescribed.
(2) The amount of tax due from an enrolled person as specified in his enrolment certificate shall be paid in respect of a person—
- (a) who stands enrolled before the commencement of a half year or is enrolled on or before the 31st March and the 30th September of a year, before the 30th April and the 31st October of that year;
- (b) who is enrolled after the 31st March and the 30th September of a year, within one month of the date of enrolment; and
- (c) who is enrolled and the rate of tax at which he is liable to pay tax is revised, within one month of the date of such revision.

Study data processing for this section.

PDF: pending for this language.