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Section 6: Deposit of tax.

The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005Union territory Act of Jammu and Kashmir · Act 9 of 2005

(1) The tax or any other sum of money payable under the Act shall be deposited under the prescribed head of account in a Government Treasury (including Sub-Treasury) or such branches of Scheduled or Nationalized Banks as may be notified by the Government.

(2) The tax payable by an employer under section 5 shall be deposited within fifteen days after the date the salary is paid to any employee or in such other manner as may be prescribed.

(3) The amount of tax payable by a person, other than an employee or employer, shall be deposited on the dates specified below or in such other manner as may be prescribed :

(a) in the case of a person liable to tax before the 1st day of October, on any day in the month of October ; and

(b) in the case of a person liable to tax after the 30th day of September, on or before 15th day of March.

Where this provision sits

ActThe Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005
Section6
Marginal noteDeposit of tax.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

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