Section 4: Levy and charge of tax

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

(1) There shall be levied and collected a tax on professions, trades, callings and employments in accordance with the provisions of this Act:

Provided that the tax payable by a person under this Act in respect of a year shall not exceed two thousand five hundred rupees.

(2) Every person engaged in any profession, trade, calling or employment in the State of Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at the rate specified in the Schedule appended to this Act.

Where this provision sits

Act	The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Section	4
Marginal note	Levy and charge of tax
Jurisdiction	State of Bihar
Status	In force as published by the source

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