Governor of Bihar notifies the Professional Tax (Amendment) Rules, 2018

Nov 22, 2018 | by Avantis RegTech Legal Research Team


The Governor of Bihar, on November 22, 2018 has made the Professional Tax (Amendment) Rules, 2018 to amend the Bihar Professional Tax Rules, 2011 which shall come into force at once.

The following amendments have been made in the Bihar Professional Tax Rules, 2011:

·         Rule 3 of the Bihar Professional Tax Rules, 2011 shall be substituted by the following :-

"3.Registration –

(1)  Every employer required to be registered by Section 5 shall apply, in Form PT-I, for registration under the Act to the in-charge of the circle within whose jurisdiction the office of the employer is situated. Such application shall be submitted within seven days of the employer being required to be registered and shall be filed in electronic manner on the official website of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:

Provided that such an application for registration by an employer who has employed persons before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.

(2)          (a) Every employer shall, before applying for registration, declare his Tax Deduction and Collection Account Number, mobile number, email address, in Part A of FORM PT-I on the official website of the Commercial Taxes Department.

(b) The Tax Deduction and Collection Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.

(c) The mobile number and e-mail address declared under clause (a) shall be verified through a one-time password sent to the said mobile number and to the said e-mail address.

(d) On successful verification of the Tax Deduction and Collection Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(e) Using the reference number generated under clause (d), the applicant shall electronically submit an application in Part B of FORM PT-I.

(f) On receipt of an application under clause (e), an acknowledgement shall be issued electronically to the applicant.

(3)          (a) The application shall be forwarded to the in-charge of the concerned circle, who after verifying that all the column of the application have been properly filled in, shall, within a period of one working day from the date of submission of the application, approve the grant of registration in Form PT-II and a certificate of registration shall be made available to the applicant on the official website of the Commercial Taxes Department.

(b) If the in-charge of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of registration shall be deemed to have been approved and a certificate of registration in Form PT-II shall be made available to the applicant on the official website of the Commercial Taxes Department.

(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the registration number allotted to the employer and the said registration number shall be the 'Tax Deduction and Collection Account Number,' allotted to the employer under the Income Tax Act, 1961, prefixed by the digits "10" : Provided that in case an employer has not been allotted a Tax Deduction and Collection Account Number under the income Tax Act, 1961, the registration number shall be the Permanent Account Number, allotted to such employer under the Income Tax Act, 1961, prefixed by the digits ''10".

(4)  The Certificate of Registration shall be sent to the applicant on e-mail address furnished by him in his application.

(5)  Every certificate of registration shall be duly signed or verified through electronic verification code by the circle in-charge under the Act. Explanation— For the purposes of these sub-rules, the expression 'employer' shall mean the Company, firm, society, association of person, undivided Hindu family, body corporate, board, Authority, Undertaking or Corporation, as the case may be, which has employed persons liable to pay tax under the Act.

(6)  In case the person responsible for paying any salary or wages to an assessee under the Act is resident outside the State of Bihar, the application under sub-rule (1) shall be signed by the person in-charge of the management in the state of Bihar.

·         In Rule 4, which gives provisions for levy and charge of tax, the words and figure “and sub-rule (3)” shall be inserted after the words and figures “sub-rule (2)” used in sub-rule (3) of Rule 4.

 

·         Form PT-I: Application for registration under Section 5 and Form PT-IA: Application for enrollment under second proviso to Section 5 and Section 6(2) shall be substituted.

[Gazette No. 991] [S.O. 273]

URL: http://egazette.bih.nic.in/Gazette.aspx


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