(1) A person liable to pay tax, shall make payment of the tax within the period specified in sub-section (2) of section 8 by paying the requisite amount into the treasury. Every payment shall be accompanied by a challan in MTR 6 which shall consist of three parts marked, "for the profession tax officer", "for the treasury" and "for the payer" respectively. The person making payment under this sub-rule shall fill in all the parts of MTR 6 and shall present the Form along with the amount of tax at the treasury. The part of the Form marked "For the payer" shall be returned to the tax payer duly receipted. The part marked "For the Profession Tax Officer" shall be forwarded by the treasury to the prescribed authority.

(2)(i) The person specified in column 2 of the table in rule 22 shall deposit the tax, interest and penalty (if any) with the respective Collecting Agent specified in column 1 of the said Table within the period specified in sub-section 8. Such payment shall be accompanied by a challan in MTR 6 duly filled in by the tax payer. The Collecting Agent shall return to the tax payer the duly receipted part marked "For the Payer" and shall credit the collection of tax, interest and penalty (if any); into the treasury and forward the part marked "For the Profession Tax Officer " to the officer mentioned in clauses (ii) and (iii) in the manner prescribed in the said clauses. The part marked "For the treasury" shall be retained by the Collecting Agent .

(ii) The Collecting Agent specified in column 1 of entry (1) in the Table in rule 22 shall credit into the treasury under a challan in MTR 6 duly filled in on or before the 10^th of each month, the amount of tax, interest and penalty (if any) collected by him during the preceding month and shall send to the officer specified in this behalf by the Commissioner a copy of the receipted challan for the said payment and an account in Form X of such payments along with the part of MTR 6 marked "For the Profession Tax Officer, in respect of all the tax payers whose tax he has deposited into the treasury under the challan.

(iii) The Collecting Agents specified in column 1 of entries (2) , (3) (4) and (5) in the Table in rule 22 shall credit the tax received by them to the treasury without undue delay and at any rate within two days of the receipt of the amount by them from the tax payer, and shall send to the officer specified in this behalf by the Commissioner, a copy of the receipted challan for the said payment and an account of such payments in Form X along with the part of MTR 6 marked "for the Profession Tax Officer".