Bihar State Tax on Professions, Trades, Callings & Employment Rules, 2011

 Short title, extent and commencement.-—

(1)  This Act  may be  called the  Bihar  Tax  on   Professions,  Trades,  Callings and Employments Act, 2011.  

(2)   It shall extend to the whole of the State of Bihar.

 (3) It shall come into force on such date as the State Government may, by notification, appoint.  

2.  Definitions.-—

(1) In this Act, unless the context otherwise requires, -

 (a)    “assessee” means a person or employer by whom tax is payable under this Act;  

(b)  “employee” means a person employed on salary or wages, and includes –

(i) a Government servant  receiving pay from the revenues of  the  Central  Government  or  any  State  Government  or  the Railway Fund;  

(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;  

(iii) a  person  engaged  in  any  employment  of  an  employer not covered by clauses (i) and (ii) above;  

(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;

(d)   “Government” means the State Government of Bihar;

(e)  “Income” means Income as defined under the Income Tax Act, 1961;

 (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; 

Acts & Amendments

Bare Act