Bihar Tax on Professions, Trades, Callings and Employments Act, 2011

{
    "id": 15540,
    "slug": "bihar-tax-on-professions-trades-callings-and-employments-act-2011-2011",
    "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": "(Bihar Act 10 of 2011)",
    "act_year": 2011,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Tax on Professions, Trades, Callings and Employments Act, 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) \"assessee\" means a person or employer by whom tax is payable under this Act;\n(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 Government or any State Government or the Railway Fund;\n(ii) a person in service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even though its headquarters may be situated outside the State;\n(iii) a person engaged in any employment of an employer not covered by clauses (i) and (ii) above;\n(c) \"employer\" in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer;\n(d) \"Government\" means the State Government of Bihar;\n(e) \"Income\" means Income as defined under the Income Tax Act, 1961;\n(f) \"person\" means any person who is engaged in any profession, trade, calling or employment in the State of Bihar and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, or association so engaged, but does not include any person who earns wages on casual basis;\n(g) \"prescribed\" means prescribed by rules made under this Act;\n(h) \"profession tax\" means the tax on profession, trade, calling and employment leviable under this Act;\n(i) \"salary or wages\" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961;\n(j) \"tax\" means the profession tax;\n(k) \"year\" means a financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made thereunder.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Levy and charge of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Employer’s liability to deduct and pay tax on behalf of the employee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Registration and enrolment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Tax Returns and payments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Consequences of failure to duduct or to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Recovery of taxes, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Appeals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Offences and penalties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Offences by companies.",
            "chapter": null,
            "content": "(a) \"company\" means any body corporate and includes a firm or other association of individuals ; and\n(b) \"director\" in relation to a firm, means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Exemptions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Local authorities not to levy profession tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Power to amend Schedule.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Power to remove difficulties.",
            "chapter": null,
            "content": "Schedule\n( See Section 4)\n( See Section 4)\nSchedule of rates of tax on professions, trades, callings and employments\nSl.No.\nSl.No.\nClass of Tax Assessee\nClass of Tax Assessee\nAmount of Tax Payable\nAmount of Tax Payable\n1\nPersons whose income exceeds three lac rupees\n\t\t\t\tper annum but does not exceed five lac rupees per annum.\nOne thousand rupees per annum.\n2\nPersons whose income exceeds five lac rupees per\n\t\t\t\tannum but does not exceed ten lac rupees per annum.\nTwo thousand rupees per annum.\n3\nPersons whose income exceeds ten lac rupees per\n\t\t\t\tannum.\nTwo thousand and five hundred rupees per annum.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        }
    ],
    "metadata": {
        "Act ID": "bh556",
        "Act Number": "(Bihar Act 10 of 2011)",
        "Enactment Date": "",
        "Act Year": "2011",
        "Short Title": "Bihar Tax on Professions, Trades, Callings and Employments Act, 2011",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}