← Back to Directory
BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Sections
An ACT
Section 1Section 1(1)
Section 1Section 1(2)
Section 1Section 1(3)
Section 1Section 2(1)(a)
Section 2Section 2(1)(b)
Section 2Section 2(1)(c)
Section 2Section 2(1)(d)
Section 2Section 2(1)(e)
Section 2Section 2(1)(f)
Section 2Explanation
Section 11Section 2(1)(g)
Section 2Section 2(1)(h)
Section 2Section 2(1)(i)
Section 2Section 2(1)(j)
Section 2Section 2(1)(k)
Section 2Section 2(2)
Section 2Section 3(1)
Section 3Section 3(2)
Section 3Section 3(3)
Section 3Section 4(1)
Section 4Section 4(2)
Section 4Section 5
Section 5Section 6(1)
Section 6Section 6(2)
Section 6Section 7(1)
Section 7Section 7(2)
Section 7Section 7(3)
Section 7Section 8(1)
Section 8Section 8(2)
Section 8Section 8(3)
Section 8Section 9
Section 9Section 10(1)
Section 10Section 10(2)
Section 10Section 11
Section 11Section 12(1)
Section 12Section 12(2)
Section 12Explanation
Section 38Section 13
Section 13Explanation
Section 40Section 14(1)
Section 14Section 14(2)
Section 14Section 14(3)
Section 14Section 15(1)
Section 15Section 15(2)
Section 15Section 15(3)
Section 15Section 16
Section 16Section 17(1)
Section 17Section 17(2)
Section 17Section 17(3)
Section 17Section 18(1)
Section 18Section 18(2)
Section 18Section 19
Section 19Schedule
Section 54
bihar-tax-on-professions-trades-callings-and-employments-act-2011.json
•
54 Sections
•
Bihar
{
"id": 342,
"slug": "bihar-tax-on-professions-trades-callings-and-employments-act-2011",
"title": "BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011",
"short_title": "Bihar Tax on Professions, Trades, Callings and Employments Act, 2011",
"act_number": "10",
"act_year": 2011,
"act_type": "STATE",
"location": "Bihar",
"law_status": "valid",
"enactment_date": "2011-05-27",
"description": "Bihar Tax on Professions, Trades, Callings and Employments Act, 2011",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "An ACT",
"chapter": null,
"content": "An Act to provide for the levy and Collection of tax on professions,\ntrades, callings and Employments and for matters Connected therewith or\nincidental Thereto.\nBe it enacted by the Legislature of the State of Bihar in the Sixty-Second Year of\nthe Republic of India as follows:-",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "1",
"title": "Section 1(1)",
"chapter": null,
"content": "(1) This Act may be called the Bihar\nTax on Professions, Trades, Callings and Employments Act, 2011.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "1",
"title": "Section 1(2)",
"chapter": null,
"content": "(2) It shall extend to the whole of the State of Bihar.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "1",
"title": "Section 1(3)",
"chapter": null,
"content": "(3) It shall come into force on such date as the State Government may, by\nnotification, appoint.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "2",
"title": "Section 2(1)(a)",
"chapter": null,
"content": "(a) \"assessee\" means a person or employer by whom tax is payable under this\nAct;",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "2",
"title": "Section 2(1)(b)",
"chapter": null,
"content": "(b) \"employee\" means a person employed on salary or wages, and includes\n(i) a Government servant receiving pay from the revenues of the Central\nGovernment or any State Government or the Railway Fund;\n(ii) a person in service of a body, whether incorporated or not, which is\nowned or controlled by the Central Government or any State\nGovernment where the body operates in any part of the State, even\nthough its headquarters may be situated outside the State;\n(iii) a person engaged in any employment of an employer not covered by\nclauses (i) and (ii) above;",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "2",
"title": "Section 2(1)(c)",
"chapter": null,
"content": "(c) \"employer\" in relation to an employee earning any salary or wages on\nregular basis under him, means the person or the officer who is responsible\nfor disbursement of such salary or wages, and includes the head of the office\nor any establishment as well as the manager or agent of the employer;",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "2",
"title": "Section 2(1)(d)",
"chapter": null,
"content": "(d) \"Government\" means the State Government of Bihar;",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "2",
"title": "Section 2(1)(e)",
"chapter": null,
"content": "(e) \"Income\" means Income as defined under the Income Tax Act, 1961;",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "2",
"title": "Section 2(1)(f)",
"chapter": null,
"content": "(f) \"person\" means any person who is engaged in any profession, trade, calling\nor employment in the State of Bihar and includes a Hindu undivided family,\nfirm, company, corporation or other corporate body, any society, club, or\nassociation so engaged, but does not include any person who earns wages\non casual basis;",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "11",
"title": "Explanation",
"chapter": null,
"content": "Explanation - For the purposes of this clause, every branch of a firm, company,\ncorporation or other corporate body, any society, club or association shall be\ndeemed to be a person;",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "2",
"title": "Section 2(1)(g)",
"chapter": null,
"content": "(g) \"prescribed\" means prescribed by rules made under this Act;",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "2",
"title": "Section 2(1)(h)",
"chapter": null,
"content": "(h) \"profession tax\" means the tax on profession, trade, calling and employment\nleviable under this Act;",
"footnote": "",
"is_definition": false,
"sort_order": 120
},
{
"number": "2",
"title": "Section 2(1)(i)",
"chapter": null,
"content": "(i) \"salary or wages\" includes pay or wages, dearness allowance and all other\nremunerations received by any person on regular basis, whether payable in\ncash or in kind, and also includes perquisites and profits in lieu of salary as\ndefined in section 17 of the Income Tax Act, 1961;",
"footnote": "",
"is_definition": false,
"sort_order": 130
},
{
"number": "2",
"title": "Section 2(1)(j)",
"chapter": null,
"content": "(j) \"tax\" means the profession tax;",
"footnote": "",
"is_definition": false,
"sort_order": 140
},
{
"number": "2",
"title": "Section 2(1)(k)",
"chapter": null,
"content": "(k) \"year\" means a financial year.",
"footnote": "",
"is_definition": false,
"sort_order": 150
},
{
"number": "2",
"title": "Section 2(2)",
"chapter": null,
"content": "(2) Words and expressions used in this Act but not defined herein shall have the\nmeaning assigned to them under the Bihar Value Added Tax Act, 2005 (Act 27 of\n2005).",
"footnote": "",
"is_definition": false,
"sort_order": 160
},
{
"number": "3",
"title": "Section 3(1)",
"chapter": null,
"content": "3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and\nRules made thereunder. - Subject to other provisions of this Act and the Rules\nframed thereunder the authority empowered for assessment, reassessment\n,collection of tax and enforce payment of tax, interest and penalty payable by a\ndealer under the Bihar Value Added Tax Act 2005 (Act 27 of 2005) shall do the\nwork of assessment, reassessment, collection of tax and enforce payment of tax,\ninterest and penalty payable under this Act and for this purpose he may exercise all\nor any of the powers assigned to them under the said Act and Rules made\nthereunder for the time being in force including the provisions relating to Tax\nreturns, Tax assessment, Tax reassessment, escaped Tax assessment, recovery\nof tax, maintenance of accounts, inspection, search and seizure liability in\nrepresentative character, refund, appeal, revision and reviews, appeal to the High\ncourt, compounding of offences and other miscellaneous matter and the provisions\nof the said Act shall, mutatis mutandis apply accordingly.",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
{
"number": "3",
"title": "Section 3(2)",
"chapter": null,
"content": "(2) The powers conferred under sub-Section (1) shall be exercised by the\nauthorities within such areas in respect of which authority has been conferred on\nthem under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005\n(Act 27 of 2005).",
"footnote": "",
"is_definition": false,
"sort_order": 180
},
{
"number": "3",
"title": "Section 3(3)",
"chapter": null,
"content": "(3) Subject to such restrictions and conditions as may be prescribed, the\nCommissioner may, by order in writing, delegate any of his powers and duties\nunder this Act to any of the officers appointed under sub-section (1) of Section 10\nof the Bihar Value Added Tax Act 2005 (Act 27 of 2005).",
"footnote": "",
"is_definition": false,
"sort_order": 190
},
{
"number": "4",
"title": "Section 4(1)",
"chapter": null,
"content": "4. Levy and charge of tax. - (1) There shall be levied and collected a tax on\nprofessions, trades, callings and employments in accordance with the provisions of\nthis Act:\nProvided that the tax payable by a person under this Act in respect of a year shall\nnot exceed two thousand five hundred rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 200
},
{
"number": "4",
"title": "Section 4(2)",
"chapter": null,
"content": "(2) Every person engaged in any profession, trade, calling or employment in the\nState of Bihar shall be liable to pay the tax in respect of his Profession, Trade,\nCalling or employment at the rate specified in the Schedule appended to this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 210
},
{
"number": "5",
"title": "Section 5",
"chapter": null,
"content": "5. Employer's liability to deduct and pay tax on behalf of the employee. - The\ntax payable under this Act by any person earning salary or wages shall be\ndeducted by his employer from the salary or wages payable to such person before\nsuch salary or wages is paid to him, and such employer shall, irrespective of\nwhether such deduction has been made or not, when the salary or wages is paid to\nsuch persons, be liable to pay tax on behalf of all such persons:\nProvided that if the employer is an officer of the State Government or the Central\nGovernment, the manner in which the employer shall discharge the said liability\nshall be such as may be prescribed :\nProvided further that where any person earning a salary or wages is\nsimultaneously engaged in employment of more than one employer, and such\nperson furnishes to his employer or employers a certificate in the prescribed form\ndeclaring, that he shall pay the tax himself, then the employer or employers of such\nperson shall not deduct the tax from the salary or wages payable to such person\nand such employer or employers, as the case may be, shall not be liable to pay tax\non behalf of such person.",
"footnote": "",
"is_definition": false,
"sort_order": 220
},
{
"number": "6",
"title": "Section 6(1)",
"chapter": null,
"content": "6. Registration and enrolment. - (1) Every employer, not being an officer of the\nState Government or the Central Government, liable to deduct tax under section 5\nshall be granted a registration number by the Tax assessing authority in the\nprescribed manner.",
"footnote": "",
"is_definition": false,
"sort_order": 230
},
{
"number": "6",
"title": "Section 6(2)",
"chapter": null,
"content": "(2) Every Tax assessee liable to pay tax under this Act, other than a person\nearning salary or wages in respect of whom the tax is payable by his employer,\nshall be granted an enrolment number by the Tax assessing authority in the\nprescribed manner.",
"footnote": "",
"is_definition": false,
"sort_order": 240
},
{
"number": "7",
"title": "Section 7(1)",
"chapter": null,
"content": "7. Tax Returns and payments. - (1) Every employer registered under this Act and\nevery enrolled person shall furnish such returns in such form and manner and for\nsuch period as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 250
},
{
"number": "7",
"title": "Section 7(2)",
"chapter": null,
"content": "(2) The tax due under this Act shall be deposited by every employer registered\nunder this Act and every enrolled person in such manner as may be prescribed",
"footnote": "",
"is_definition": false,
"sort_order": 260
},
{
"number": "7",
"title": "Section 7(3)",
"chapter": null,
"content": "(3) Where an employer or enrolled person, without reasonable cause, fails to file\nsuch return or defaults in paying the tax within the prescribed time, the Tax\nassessing authority may, after giving him a reasonable opportunity of being heard,\nimpose upon him a penalty not exceeding rupees one hundred for each month of\ndelay.",
"footnote": "",
"is_definition": false,
"sort_order": 270
},
{
"number": "8",
"title": "Section 8(1)",
"chapter": null,
"content": "8. Consequences of failure to duduct or to pay tax. (1) If Tax assessee, not\nbeing an officer of the State Government or the Central Government, fails to pay\nthe tax as required by or under this Act, he shall, without prejudice to any other\nconsequences and liabilities which he may incur, be deemed to be an assessee in\ndefault in respect of such tax payment.",
"footnote": "",
"is_definition": false,
"sort_order": 280
},
{
"number": "8",
"title": "Section 8(2)",
"chapter": null,
"content": "(2) Without prejudice to the provisions of sub-section (1), a Tax assessee referred\nto in that sub-section shall be liable to pay simple interest at the rate of two per\ncentum of the amount of tax due for each month or part thereof for the period for\nwhich the tax remains unpaid.",
"footnote": "",
"is_definition": false,
"sort_order": 290
},
{
"number": "8",
"title": "Section 8(3)",
"chapter": null,
"content": "(3) If an enrolled person fails to pay the tax as required by or under this Act, he\nshall be liable to pay simple interest at the rate and in the manner laid down in sub-\nsection (2).",
"footnote": "",
"is_definition": false,
"sort_order": 300
},
{
"number": "9",
"title": "Section 9",
"chapter": null,
"content": "9. Recovery of taxes, etc. The arrears of tax, penalty, interest or any other\namount due under this Act, shall be recoverable as an arrear of land revenue.",
"footnote": "",
"is_definition": false,
"sort_order": 310
},
{
"number": "10",
"title": "Section 10(1)",
"chapter": null,
"content": "10. Appeals. - (1) Any Tax assessee, not being an officer of the State Government\nor the Central Government, aggrieved by any order passed by any authority under\nthe provisions of this Act may, within forty-five days from the date on which the\norder was served on him, appeal to the appellate authority:\nProvided that the appellate authority may, for sufficient reasons to be recorded in\nwriting, admit an appeal preferred after the expiry of the period of forty-five days\naforesaid.",
"footnote": "",
"is_definition": false,
"sort_order": 320
},
{
"number": "10",
"title": "Section 10(2)",
"chapter": null,
"content": "(2) No appeal shall be entertained, unless the amount of tax in respect of which the\nappeal has been preferred has been paid in full.",
"footnote": "",
"is_definition": false,
"sort_order": 330
},
{
"number": "11",
"title": "Section 11",
"chapter": null,
"content": "11. Offences and penalties. - Any person or employer who, without reasonable\ncause, fails to comply with any of the provisions of this Act or the rules made there\nunder shall, on conviction, be punishable with simple imprisionment for tree months\nor fine which may extend to five thousand rupees or both, and where the offence is\na continuing one, with a further fine which may extend to fifty rupees for every day\nduring which the offence continues.",
"footnote": "",
"is_definition": false,
"sort_order": 340
},
{
"number": "12",
"title": "Section 12(1)",
"chapter": null,
"content": "12. Offences by companies. - (1) Where an offence under this Act has been\ncommitted by a company, every person who at the time the offence was committed\nwas in charge of, and was responsible to, the company for the conduct of the\nbusiness of the company, as well as the company, shall be deemed to be guilty of\nthe offence and shall be liable to be proceeded against and punished accordingly:\nProvided that nothing contained in this sub-section shall render any such person\nliable to any punishment, if he proves that the offence was committed without his\nknowledge or that he had exercised due diligence to prevent the commission of\nsuch offence.",
"footnote": "",
"is_definition": false,
"sort_order": 350
},
{
"number": "12",
"title": "Section 12(2)",
"chapter": null,
"content": "(2) Notwithstanding anything contained in sub-section (1), where any offence under\nthis Act has been committed by a company and it is proved that the offence has\nbeen committed with the consent or connivance of, or is attributable to any neglect\non the part of, any director, manager, secretary or other officer of the company,\nsuch director, manager, secretary or other officer shall also be deemed to be guilty\nof that offence and shall be liable to be proceeded against and punished\naccordingly.",
"footnote": "",
"is_definition": false,
"sort_order": 360
},
{
"number": "38",
"title": "Explanation",
"chapter": null,
"content": "Explanation. - For the purposes of this section,\n(a) \"company\" means any body corporate and includes a firm or other\nassociation of individuals; and\n(b) \"director\" in relation to a firm, means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 370
},
{
"number": "13",
"title": "Section 13",
"chapter": null,
"content": "13. Power to transfer proceedings. - The Commissioner or the Additional\nCommissioner may, after giving the parties a reasonable opportunity of being\nheard, wherever it is possible so to do, and after recording his reason for doing so,\nby order in writing, transfer any proceedings or class of proceedings under any\nprovision of this Act, from himself to any other officer, and he may likewise transfer\nany such proceedings (including a proceeding pending with any officer or already\ntransferred under this section) from any officer to any other officer or to himself:\nProvided that nothing in this section shall be deemed to require any such\nopportunity to be given where the transfer is from any officer and the offices of both\nare situated in the same city, locality or place.",
"footnote": "",
"is_definition": false,
"sort_order": 380
},
{
"number": "40",
"title": "Explanation",
"chapter": null,
"content": "Explanation. In this section, the word \"proceedings\" in relation to any Tax\nassessee whose name is specified in any order issued thereunder means all\nproceedings under this Act, in respect of any year which may be pending on the\ndate of such order or which may have been completed on or before such date, and\nincludes also all proceedings under this Act, which may be commenced after the\ndate of such order in respect of any year in relation to such Tax assessee.",
"footnote": "",
"is_definition": false,
"sort_order": 390
},
{
"number": "14",
"title": "Section 14(1)",
"chapter": null,
"content": "14. Compounding of offences. (1) The Tax assessing authority may, either\nbefore or after the institution of proceedings for an offence under this Act, permit\nany Tax asessee, charged with the offence, to compound the offence on payment\nof such sum, not exceeding five thousand rupees or double the amount of tax\nrecoverable, whichever is greater.",
"footnote": "",
"is_definition": false,
"sort_order": 400
},
{
"number": "14",
"title": "Section 14(2)",
"chapter": null,
"content": "(2) On payment of such sum as may be determined by the assessing authority\nunder sub-section (1), no further proceedings shall be taken against the person in\nrespect of the same offence.",
"footnote": "",
"is_definition": false,
"sort_order": 410
},
{
"number": "14",
"title": "Section 14(3)",
"chapter": null,
"content": "(3) Any order passed or proceeding recorded by the Tax assessing authority under\nsub-section (1), shall be final and no appeal or application for revision shall lie\ntherefrom.",
"footnote": "",
"is_definition": false,
"sort_order": 420
},
{
"number": "15",
"title": "Section 15(1)",
"chapter": null,
"content": "15. Exemptions. - (1) Nothing contained in this Act shall apply to the members of\nthe armed forces of the Union serving in any part of Bihar.",
"footnote": "",
"is_definition": false,
"sort_order": 430
},
{
"number": "15",
"title": "Section 15(2)",
"chapter": null,
"content": "(2) The State Government may, by a notification published in the Official Gazette\nand subject to such conditions and restrictions as may be specified in the\nnotification, exempt from levy of tax any class or group of persons.",
"footnote": "",
"is_definition": false,
"sort_order": 440
},
{
"number": "15",
"title": "Section 15(3)",
"chapter": null,
"content": "(3) Every notification issued under sub-section (2) shall, as soon as it is published,\nbe laid before the Legislative Assembly for a total period of fourteen days which\nmay be comprised in one or more sessions.",
"footnote": "",
"is_definition": false,
"sort_order": 450
},
{
"number": "16",
"title": "Section 16",
"chapter": null,
"content": "16. Local authorities not to levy profession tax. - Notwithstanding anything in\nany enactment governing the constitution or establishment of a local authority, no\nlocal authority shall, on or after the commencement of this Act, levy any tax on\nprofessions, trades, callings or employments.",
"footnote": "",
"is_definition": false,
"sort_order": 460
},
{
"number": "17",
"title": "Section 17(1)",
"chapter": null,
"content": "17. Power to amend Schedule. - (1) The Government may, by notification, alter,\nadd to or cancel any item or entry in the Schedule.",
"footnote": "",
"is_definition": false,
"sort_order": 470
},
{
"number": "17",
"title": "Section 17(2)",
"chapter": null,
"content": "(2) Every notification issued under sub-section (1) shall, as soon as it is published,\nbe laid before the State Legislature for a total period of fourteen days which may be\ncomprised in one or more sessions.",
"footnote": "",
"is_definition": false,
"sort_order": 480
},
{
"number": "17",
"title": "Section 17(3)",
"chapter": null,
"content": "(3) References made in this Act to the Schedule, or any Entry or item thereof, shall\nbe construed as references to the Schedule or, as the case may be, the Entry or\nitem thereof as for the time being amended in exercise of the powers conferred by\nthis section.",
"footnote": "",
"is_definition": false,
"sort_order": 490
},
{
"number": "18",
"title": "Section 18(1)",
"chapter": null,
"content": "18. Power to make rules. - (1) The Government may, by notification, make rules\nto carry out all or any of the purposes of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 500
},
{
"number": "18",
"title": "Section 18(2)",
"chapter": null,
"content": "(2) Every rule made under this Act shall be laid as soon as may be after it is made\nbefore the State Legislature while it is in session for a total period of fourteen days\nwhich may be comprised in one or more sessions.",
"footnote": "",
"is_definition": false,
"sort_order": 510
},
{
"number": "19",
"title": "Section 19",
"chapter": null,
"content": "19. Power to remove difficulties. - If any difficulty arises in giving effect to the\nprovisions of this Act, the Government may, by order published in the Gazette,\nmake such provisions not inconsistent with the provisions of this Act, and may\nappear to be necessary for removing the difficulty.",
"footnote": "",
"is_definition": false,
"sort_order": 520
},
{
"number": "54",
"title": "Schedule",
"chapter": null,
"content": "Schedule\r\n(See Section 4)\r\nSchedule of rates of tax on professions, trades, callings and employments\r\nSl.No. | Class of Tax Assessee | Amount of Tax Payable\r\n1 | Persons whose income exceeds three lac rupees per annum but does not exceed five lac rupees per annum. | One thousand rupees per annum.\r\n2 | Persons whose income exceeds five lac rupees per annum but does not exceed ten lac rupees per annum. | Two thousand rupees per annum.\r\n3 | Persons whose income exceeds ten lac rupees per annum. | Two thousand and five hundred rupees per annum.",
"footnote": "",
"is_definition": false,
"sort_order": 530
}
],
"metadata": {
"Act ID": "201110",
"Act Number": "10",
"Enactment Date": "2011-05-27",
"Act Year": "2011",
"Short Title": "Bihar Tax on Professions, Trades, Callings and Employments Act, 2011",
"Department": "Legislature of the State of Bihar",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:16"
}