Section 7: Tax Returns and payments

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

(1) Every employer registered under this Act and every enrolled person shall furnish such returns in such form and manner and for such period as may be prescribed.

(2) The tax due under this Act shall be deposited by every employer registered under this Act and every enrolled person in such manner as may be prescribed

(3) Where an employer or enrolled person, without reasonable cause, fails to file such return or defaults in paying the tax within the prescribed time, the Tax assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one hundred for each month of delay.

8 �बहार गजट (असाधारण), 27 ebZ 2011

Where this provision sits

Act	The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Section	7
Marginal note	Tax Returns and payments
Jurisdiction	State of Bihar
Status	In force as published by the source

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