In exercise of powers conferred by Section 18 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, (Bihar Act 10 of 2011), the Governor of Bihar is pleased to make the following amendments to the Bihar Professional Tax Rules, 2011, namely-

Amendments

1. Amendment of Rule-6 of the Bihar Professional Tax Rules, 2011-

The full stop "." at the end of sub-rule (2) of Rule-6 of the Bihar Professional Tax Rules, 2011 shall be substituted by a colon ";" and the following new proviso shall be added, namely-

"Provided that every enrolled person who has fulfilled the conditions specified in the proviso to sub-section (1) of Section-7 of the Act, shall not be required to furnish the return specified herein."

2. This notification shall come into force with effect from the date of its issue.

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner-cum-principal Secretary,

Commercial Taxes Department.