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Section 15: Exemptions

The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011State Act of Bihar · Act 10 of 2011

(1) Nothing contained in this Act shall apply to the members of the armed forces of the Union serving in any part of Bihar.

(2) The State Government may, by a notification published in the Official Gazette and subject to such conditions and restrictions as may be specified in the notification, exempt from levy of tax any class or group of persons.

(3) Every notification issued under sub-section (2) shall, as soon as it is published, be laid before the Legislative Assembly for a total period of fourteen days which may be comprised in one or more sessions.

Where this provision sits

ActThe Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Section15
Marginal noteExemptions
JurisdictionState of Bihar
StatusIn force as published by the source

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