Section 6: Registration and enrolment

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

(1) Every employer, not being an officer of the State Government or the Central Government, liable to deduct tax under section 5 shall be granted a registration number by the Tax assessing authority in the prescribed manner.

(2) Every Tax assessee liable to pay tax under this Act, other than a person earning salary or wages in respect of whom the tax is payable by his employer, shall be granted an enrolment number by the Tax assessing authority in the prescribed manner.

Where this provision sits

Act	The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Section	6
Marginal note	Registration and enrolment
Jurisdiction	State of Bihar
Status	In force as published by the source

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