Bihar Professional Tax Rules, 2011

{
    "id": 15440,
    "slug": "bihar-professional-tax-rules-2011",
    "title": "Bihar Professional Tax Rules, 2011",
    "short_title": "Bihar Professional Tax Rules, 2011",
    "act_number": "Published vide Notification No. S.O. 245, dated 06",
    "act_year": 2011,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Professional Tax Rules, 2011",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10, 2011);\n(b) \"Central Government\" means a Ministry or department of the Central Government;\n(c) \"Circle\" means a unit of Commercial Taxes administration as specified in the Government notification issued in this behalf from time to time, within the local limits of which an assessee or an employer is situated;\n(d) \"Circle In-charge\" means the Deputy Commissioner of Commercial Taxes or the Assistant Commissioner of the Commercial Taxes or the Commercial Taxes Officer, In-charge of the Circle or the officer specially empowered by the Commissioner in this behalf;\n(e) \"Commissioner\" means the Commissioner of Commercial Taxes appointed under Section 10 of the Bihar Value Added Tax Act, 2005 and includes an Additional Commissioner of Commercial Taxes appointed under Section 10 of the Bihar Value Added Tax Act, 2005;\n(f) \"Deputy Commissioner, Commercial Taxes\" means a Deputy Commissioner of Commercial Taxes appointed under section 10 of the Bihar Value Added Tax Act, 2005;\n(g) \"Joint Commissioner, Commercial Taxes\" means a Joint Commissioner of Commercial Taxes appointed under section 10 of the Bihar Value Added Tax Act, 2005;\n(h) \"Ward\" means an administrative unit as specified in the order issued by the Commissioner in this behalf from time to time within the area of a circle;\n(i) \"Form\" means a Form prescribed under these rules;\n(j) \"Government Treasury\" means, in relation to an assessee or an employer, the treasury or sub-treasury, as the case may be, of the district or subdivision in which such assessee or employer resides;\n(k) \"Section\" means a section of the Act;\n(l) \"State Government\" means the Government of Bihar;\n(m) \"Sub-section\" means any sub-section of a section of the Act;\n(n) \"Tax\" means the tax payable under the Act.\n[3. Registration.\n(b) The Permanent Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.\n(c) The mobile number shall be verified through a one-time password sent to the said mobile number, and\n(d) The email address declared shall be verified through a separate one time password sent to the said email address.\n(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-I alongwith documents specified at the official websites of Commercial Taxes Department.\n(f) On successful submission of registration application under clause (e), an acknowledgment shall be issued electronically to the applicant.\n(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of registration shall be deemed to have been approved and a certificate of registration in Form PT-II shall be made available to the applicant on the official website of the Commercial Taxes Department.\n(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the registration number allotted to the employer and the said registration number shall be the 'Tax Deduction and Collection Account Number,' allotted to the employer under the Income Tax Act, 1961, prefixed by the digits \"10\" and suffixed by the letter 'R'.\n[4. Enrollment.\n(b) The Permanent Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.\n(c) The mobile number declared by the applicant shall be verified through a one-time password sent to the said mobile number, and\n(d) The email address declared by the applicant shall be verified through a separate one time password sent to the said email address.\n(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-IA at the official websites of Commercial Taxes Department.\n(f) On successful submission of registration application under clause (e), an acknowledgment shall be issued electronically to the applicant.\n(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of enrollment shall be deemed to have been approved and a certificate of enrollment in Form PT-IIA shall be made available to the applicant on the official website of the Commercial Taxes Department.\n(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the enrollment number allotted to the assessee and the said enrollment number shall be the 'Permanent Account Number,' allotted to the assessee under the Income Tax Act, 1961, prefixed by the digits \"10\" and suffixed by the letter 'E'.]",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "5",
            "title": "5. Deduction of tax from salary or wages.",
            "chapter": null,
            "content": "(i) becomes liable to pay tax under the Act after the salary or wages for the month of September has been paid to him; or\n(ii) becomes liable to pay a higher amount by way of tax after the salary or wages for the month of September has been paid to him, the employer referred to in sub-rule (1) shall deduct such tax, or the higher amount of tax, as the case may be, shall be deducted by the said employer from the salary or wages payable to the assessee in respect of the month of February following the said month of September.\n(b) In the event of failure to furnish the certificate specified in clause (a), the employer shall deduct the tax payable from the salary or wages payable to the employee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "6",
            "title": "6. Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "7",
            "title": "7. Payments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "8",
            "title": "8. Hearing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "9",
            "title": "9. Prescribed authority for the purposes of certain Sections of the Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "10",
            "title": "10. Application of certain provisions of the Bihar Value Added Tax Rules, 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "11",
            "title": "11. Punishment for violation of rules.",
            "chapter": null,
            "content": "[Form PT- I]\n[Form PT- I]\nApplication for registration under Section 5 of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011\nApplication for registration under Section 5 of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011\n( See Rule 3)\n(1)\n* PAN of the Employer/Deductor\n(2)\n* Name as per PAN\n(3)\n* Email ID\n(4)\n* Mobile Number :\n(5)\nName of the employer/Deductor : -\n(6)\nTAN\n(7)\nName as per TAN\n(8)\nUpload copy of TAN\n(9)\nAddress (Give details of house number/Shop\n\t\t\t\tnumber/Locality/Post Office/Police Station/Block/\n\t\t\t\t*Town/*City/*District.) :-\n(10)\nName of the circle, within whose jurisdiction\n\t\t\t\tthe office of the employer/Deductor is situated\n(11)\nGSTIN (if any) :-\n(12)\nOffice Name :-\n(13)\nDate of liability :-\nName of the Applicant ..................................\nStatus (Drop down).....................................\n[Form PT- IA]\n[Form PT- IA]\nApplication for enrollment under second proviso to Section 5 and Section 6(2) of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011\nApplication for enrollment under second proviso to Section 5 and Section 6(2) of the Bihar Tax on Profession, Trades, Callings and Employments Act, 2011\n( See Rule 4)\n(1)\n* PAN of the person filing application\n(2)\n* Name as per PAN\n(3)\n* Email ID of the applicant :\n(4)\n* Mobile Number :\n(5)\nName of the Firm (if any) : -\n(6)\nAddress (Give details of house number/Shop\n\t\t\t\tnumber/Locality/Post Office/Police Station/Block/\n\t\t\t\t*Town/*City/*District) : -\n(7)\nName of the circle, within whose jurisdiction\n\t\t\t\tthe address of the applicant is situated\n(8)\nGSTIN (if any) :-\n(9)\nDate of liability :-\n(10)\nNature of Profession, Trade, Calling or\n\t\t\t\tEmployment-\nName of the Applicant ..................................\nStatus (Drop down).....................................\nForm PT- II\nForm PT- II\nCertificate of registration under Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nCertificate of registration under Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n( See Rule 4)\nOffice of the ................................. of Commercial Taxes ............................ Circle.\nSignature of the issuing authority\nDesignation\nSeal of the office\nForm PT- IIA\nForm PT- IIA\nCertificate of enrollment under the second proviso to Section 5 and Section 6(2) of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nCertificate of enrollment under the second proviso to Section 5 and Section 6(2) of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n(See Rule 4)\nOffice of the ................................. of Commercial Taxes ............................ Circle.\nSignature of the issuing authority\nDesignation\nSeal of the office\nForm PT-III\nForm PT-III\nProfessional tax register under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nProfessional tax register under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n( See Rules 3 and 4)\nOffice of the ................................. of Commercial Taxes ............................ Circle.\nThe ...........................................\n................................................... Circle.\nFull Name\nFull Name\nAddress (House number/Shop\n\t\t\t\tnumber/Locality/Post Office/Police Station/ Block/District etc.)\nAddress (House number/Shop\n\t\t\t\tnumber/Locality/Post Office/Police Station/ Block/District etc.)\nPAN\nPAN\n1\n1\n2\n2\n3\n3\nTelephone Number\nTelephone Number\nFax number\nFax number\nE-mail\nE-mail\nDate of liability\nDate of liability\nBank details (Name of Bank, Branch Name,\n\t\t\t\tAccount Number)\nBank details (Name of Bank, Branch Name,\n\t\t\t\tAccount Number)\n4\n4\n5\n5\n6\n6\n7\n7\n8\n8\nForm PT-IV\nForm PT-IV\nStatement of deduction under the Bihar Professional Tax Rules, 2011\nStatement of deduction under the Bihar Professional Tax Rules, 2011\n( See Rule 5)\n(1) Government: Central/State\n(2) Department/Ministry:\n(3) Name of employer furnishing statement:\n(4) Designation:\n(5) Year:\n(6) Number of persons to whom salary or wages paid during the year:\nSl. No.\nSl. No.\nName of assessee\nName of assessee\nDesignation\nDesignation\nPAN\nPAN\nIncome for the year\nIncome for the year\nTax payable\nTax payable\nTax deducted\nTax deducted\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nTotal\nTotal\nSignature .........................................\nDesignation ......................................\nForm PT-V\nForm PT-V\nStatement of deduction under the Bihar Professional Tax Rules, 2011\nStatement of deduction under the Bihar Professional Tax Rules, 2011\n( See Rule 5)\n(1) Government: Central/State.\n(2) Department/Ministry:\n(3) Name of employer furnishing statement:\n(4) Designation:\n(5) Year:\n(6) Number of persons to whom salary or wages paid during the year:\nSl. No.\nSl. No.\nName of assessee\nName of assessee\nDesignation\nDesignation\nPAN\nPAN\nIncome for the year\nIncome for the year\nTax payable\nTax payable\nTax deducted\nTax deducted\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nTotal\nTotal\nSignature .........................................\nDesignation ......................................\nForm PT-VI\nForm PT-VI\nCertificate of tax deducted under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nCertificate of tax deducted under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n[( See Rule 5(7)]\nSignature .........................................\n*strike out if not applicable.\nForm PT-VII\nForm PT-VII\nCertificate under second proviso to Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nCertificate under second proviso to Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n( See Rule 5)\nThe ...........................................\n................................................... Circle.\nSignature .........................................\nEnrollment Number........................\nForm PT-VIII\nForm PT-VIII\nReturn under Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nReturn under Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n(To be furnished by a person making deduction from salary/wages payable to employees)\n(To be furnished by a person making deduction from salary/wages payable to employees)\n[ See Rule 6 (1)]\n(1) Total number of assesses/employees to whom salary/wages paid:\n(2) Details of deduction:\nIncome Range\nIncome Range\nNumber of assesses\nNumber of assesses\nTotal salary/wages paid\nTotal salary/wages paid\nTotal tax deducted\nTotal tax deducted\n(a) Less than Rs. 3 lacs\n(b) More than Rs. 3 lacs but less than Rs. 5\n\t\t\t\tlacs\n(c) More than Rs. 5 lacs but less than Rs. 10\n\t\t\t\tlacs\n(d) More than Rs. 10 lacs\nTotal\nTotal\n(3) Total amount paid by way of tax:\nAmount (Rs.)\nAmount (Rs.)\nChallan No./Cheque/DD No. and Date\nChallan No./Cheque/DD No. and Date\n(4) Statement in From PT-IV & PT-V, if any, enclosed.\nSignature .........................................\nDesignation ......................................\nForm PT-IX\nForm PT-IX\nReturn under Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\nReturn under Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011\n(To be furnished by a person enrolled under the Act)\n(To be furnished by a person enrolled under the Act)\n[ See Rule 6 (2)]\n(1) Total income during the year:\n(2) Tax payable:\n(3) Total amount paid by way of tax:\nAmount (Rs.)\nAmount (Rs.)\nChallan No./Cheque/DD No. and Date\nChallan No./Cheque/DD No. and Date\nSignature .........................................\nDesignation ......................................\n[Form PT - X]\n[Form PT - X]\nOriginal\nOriginal\nDuplicate\nDuplicate\nTo be sent by the Treasury to the concerned\n\t\t\t\tcircle\nTo be sent by the Treasury to the concerned\n\t\t\t\tcircle\nTo be retained in the concerned Treasury\nTo be retained in the concerned Treasury\nForm PT-X\nForm PT-X\nForm PT-X\nForm PT-X\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\n[See Rule7]\n[See Rule7]\n[See Rule7]\n[See Rule7]\nSerial Number ..................\nSerial Number ..................\nTreasury..........................\nTreasury..........................\nName of the Bank ..............\nName of the Bank ..............\nBranch Code ....................\nBranch Code ....................\nMajor head - 0028 Sub Major Head- 00\nMajor head - 0028 Sub Major Head- 00\nMinor Head- 107 Sub Head -0003\nMinor Head- 107 Sub Head -003\nBudget Code- R0028001070003\nBudget Code- R0028001070003\nReceipts under the Bihar Tax on Professions,\n\t\t\t\tTrades, Callings and Employments Act, 2011 Receipts under the\nBihar Tax on Professions, Trades, Callings and\n\t\t\t\tEmployments Act, 2011\nPAN/TAN-\nPAN/TAN\nGSTIN\nGSTIN\nChallan of amount paid to Bank\nChallan of amount paid to Bank\nFor the year ending......................\nFor the year ending......................\nName of the Circle to which the payment relates\nName of the Circle to which the payment relates\nBy whom Tendered:\nBy whom Tendered:\nP. Tax registration/enrollment no.\nP. Tax registration/enrollment no.\nPayment on account of :\nPayment on account of :\nAmount\nAmount\nPayment on account of :\nPayment on account of :\nAmount\nAmount\nAdmitted Tax\nAdmitted Tax\nInterest\nInterest\nPenalty\nPenalty\nFees\nFees\nAppeal Fee\nAppeal Fee\nMiscellaneous\nMiscellaneous\nTotal\nTotal\nRupees (in Words)..................\nRupees (in Words)..................\nSignature of\nSignature of\nFor use in the Treasury\nFor use in the Treasury\nFor use in the Treasury\nFor use in the Treasury\nI Receive Payment of Rs.................(Rupees)\nI Receive Payment of\n\t\t\t\tRs.......................(Rupees)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "2",
            "title": "2. Date of entry",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "2",
            "title": "2. Date of entry",
            "chapter": null,
            "content": "Cheque No.\nCheque No.\nTreasury Accountant\nTreasury Accountant\nTreasury Officer\nTreasury Officer\nTreasury Accountant\nTreasury Accountant\nTreasury Officer\nTreasury Officer\nAgent/Manager of Bank\nAgent/Manager of Bank\nAgent/Manager of Bank\nAgent/Manager of Bank\nTriplicate\nTriplicate\nQuadriplicate\nQuadriplicate\nTo be returned to the dealer/depositor for his\n\t\t\t\town use\nTo be returned to the dealer/depositor for his\n\t\t\t\town use\nTo be returned to the dealer/depositor for\n\t\t\t\tbeing forwarded to the appropriate Commercial Taxes authority\nTo be returned to the dealer/depositor for\n\t\t\t\tbeing forwarded to the appropriate Commercial Taxes authority\nForm PT-X\nForm PT-X\nForm PT-X\nForm PT-X\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\n[See Rule7]\n[See Rule7]\n[See Rule7]\n[See Rule7]\nSerial Number ..................\nSerial Number ..................\nTreasury..........................\nTreasury..........................\nName of the Bank ..............\nName of the Bank ..............\nBranch Code ....................\nBranch Code ....................\nMajor head - 0028 Sub Major Head- 00\nMajor head - 0028 Sub Major Head- 00\nMinor Head- 107 Sub Head -0003\nMinor Head- 107 Sub Head -003\nBudget Code- R0028001070003\nBudget Code- R0028001070003\nReceipts under the Bihar Tax on Professions,\n\t\t\t\tTrades, Callings and Employments Act, 2011 Receipts under the\nBihar Tax on Professions, Trades, Callings and\n\t\t\t\tEmployments Act, 2011\nPAN/TAN-\nPAN/TAN\nGSTIN\nGSTIN\nChallan of amount paid to Bank\nChallan of amount paid to Bank\nFor the year ending......................\nFor the year ending......................\nName of the Circle to which the payment relates\nName of the Circle to which the payment relates\nBy whom Tendered:\nBy whom Tendered:\nP. Tax registration/enrollment no.\nP. Tax registration/enrollment no.\nPayment on account of :\nPayment on account of :\nAmount\nAmount\nPayment on account of :\nPayment on account of :\nAmount\nAmount\nAdmitted Tax\nAdmitted Tax\nInterest\nInterest\nPenalty\nPenalty\nFees\nFees\nAppeal Fee\nAppeal Fee\nMiscellaneous\nMiscellaneous\nTotal\nTotal\nRupees (in Words)..................\nRupees (in Words)..................\nSignature of\nSignature of\nFor use in the Treasury\nFor use in the Treasury\nFor use in the Treasury\nFor use in the Treasury\nI Receive Payment of Rs.................(Rupees)\nI Receive Payment of\n\t\t\t\tRs.......................(Rupees)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "2. Date of entry",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "2",
            "title": "2. Date of entry",
            "chapter": null,
            "content": "Cheque No.\nCheque No.\nTreasury Accountant\nTreasury Accountant\nTreasury Officer\nTreasury Officer\nTreasury Accountant\nTreasury Accountant\nTreasury Officer\nTreasury Officer\nAgent/Manager of Bank\nAgent/Manager of Bank\nAgent/Manager of Bank\nAgent/Manager of Bank\nFor Circle\nFor Circle\nTo be sent by the Bank to the concerned circle\nTo be sent by the Bank to the concerned circle\nForm PT-X\nForm PT-X\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\nChallan under the Bihar on Profession, Trades,\n\t\t\t\tCallings and Employments Act, 2011\n[See Rule7]\n[See Rule7]\nSerial Number ..................\nTreasury..........................\nName of the Bank ..............\nBranch Code ....................\nMajor head - 0028 Sub Major Head- 00\nMinor Head- 107 Sub Head -0003\nBudget Code- R0028001070003\nReceipts under the Bihar Tax on Professions,\n\t\t\t\tTrades, Callings and Employments Act, 2011\nPAN/TAN\nGSTIN\nChallan of amount paid to Bank\nFor the year ending......................\nName of the Circle to which the payment relates\nBy whom Tendered:\nP. Tax registration/enrollment no.\nPayment on account of :\nPayment on account of :\nAmount\nAmount\nAdmitted Tax\nInterest\nPenalty\nFees\nAppeal Fee\nMiscellaneous\nTotal\nRupees (in Words).....................\nSignature of\nFor use in the Treasury\nFor use in the Treasury\nI Receive Payment of\n\t\t\t\tRs...................................\n(Rupees)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "2",
            "title": "2. Date of entry",
            "chapter": null,
            "content": "Cheque No.\nTreasury Accountant\nTreasury Accountant\nTreasury Officer\nTreasury Officer\nAgent/Manager of Bank\nAgent/Manager of Bank",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 3rd March, 2020 [bh683]",
        "Act Number": "Published vide Notification No. S.O. 245, dated 06.09.2011",
        "Enactment Date": "",
        "Act Year": "2011",
        "Short Title": "Bihar Professional Tax Rules, 2011",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}