In exercise of the powers conferred by sub-section (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employment Act, 2011 (Bihar Act 10, 2011) the Governor of Bihar is pleased to make the following Rules to amend the Bihar Professional Tax Rules, 2011:
1. Short title, extent and commencement.-
(1) These Rules may be called the Professional Tax (Amendment) Rules, 2019.
(2) It shall extend to whole state of Bihar.
(3) It shall come into force from date of its publication in the official gazette.
2. Amendment in Rule 3 of the Bihar Professional Tax Rules, 2011 -
Rule 3 of the Bihar Professional Tax Rules, 2011 shall be substituted by the following
"Registration -
(1) Every employer required to be registered by Section 5 shall apply, in Form PT-I, for registration under the Act to the Incharge of the circle within whose jurisdiction the office of the employer is situated. Such application shall be submitted within seven days of the employer being required to be registered and shall be filed in electronic manner on the official web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:
Provided that such an application for registration by an employer who has employed persons before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.
(2) (a) Every employer shall declare his Permanent Account Number, name as per PAN, mobile number, email address and any other information as required in FORM PT-I on the official website of the Commercial Taxes Department.
(b) The Permanent Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.
(c) The mobile number shall be verified through a one-time password sent to the said mobile number, and
(d) The email address declared shall be verified through a separate one time password sent to the said email address.
(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-I alongwith documents specified at the official websites of Commercial Taxes Department.
(f) On successful submission of registration application under clause (e), an acknowledgement shall be issued electronically to the applicant.
(3) (a) The application shall be forwarded to the Tax Assessing Authority of the concerned circle, who after verifying that all the column of the application have been properly filled in, shall, within a period of one working day from the date of submission of the application, approve the grant of registration in Form PT-II and a certificate of registration shall be made available to the applicant on the official website of the Commercial Taxes Department.
(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of registration shall be deemed to have been approved and a certificate of registration in Form PT-II shall be made available to the applicant on the official website of the Commercial Taxes Department.
(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the registration number allotted to the employer and the said registration number shall be the 'Tax Deduction and Collection Account Number,' allotted to the employer under the Income Tax Act, 1961, prefixed by the digits "10" and suffixed by the letter 'R'.
Provided that in case an employer has not been allotted a Tax Deduction and Collection Account Number under the Income Tax Act, 1961, the registration number shall be the Permanent Account Number, allotted to such employer under the Income Tax Act, 1961, prefixed by the digits ''10" and suffixed by the letter 'R'.
(4) The certificate of registration shall be digitally signed and made available on the official website of the Commercial Taxes Department.
Explanation.- For the purposes of these sub-rules, the expression 'employer' shall mean the Company, firm, society, association of person, undivided Hindu family, body corporate, board, Authority, Undertaking or Corporation, as the case may be, which has employed persons liable to pay tax under the Act.
3. Amendment in Rule 4 of the Bihar Professional Tax Rules, 2011.-
Every assessee to whom the second proviso to Section 5 and to whom sub-section (2) of section 6 apply, shall apply, in Form PT-IA, for enrolment under the Act to the Incharge of the Circle within whose jurisdiction the assessee resides. Such application shall be submitted within seven days of the assessee being liable to pay tax under the Act and shall be filed in electronic manner on the official web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:
Provided that such an application for enrolment by an assessee engaged in any profession, trade, calling or employment before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.
(2) (a) Every person who is liable to be enrolled under these Rules, shall declare his Permanent Account Number, name as per PAN, mobile number, email address and any other information as required in FORM PT-IA on the official website of the Commercial Taxes Department.
(c) The mobile number declared by the applicant shall be verified through a one-time password sent to the said mobile number, and
(d) The email address declared by the applicant shall be verified through a separate one time password sent to the said email address.
(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-IA at the official websites of Commercial Taxes Department.
(3) (a) The application shall be forwarded to the Tax Assessing Authority of the concerned circle, who after verifying that all the column of the application have been properly filled in, shall, within a period of one working day from the date of submission of the application, approve the grant of registration in Form PT-IIA and a certificate of enrolment shall be made available to the applicant on the official website of the Commercial Taxes Department.
(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of enrolment shall be deemed to have been approved and a certificate of enrolment in Form PT-IIA shall be made available to the applicant on the official website of the Commercial Taxes Department.
(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the enrolment number allotted to the assessee and the said enrolment number shall be the 'Permanent Account Number,' allotted to the assessee under the Income Tax Act, 1961, prefixed by the digits "10" and suffixed by the letter 'E'.
4. Form PT-I of Bihar Profession Tax Rules, 2011 shall be substituted by the following:-
FORM PT-I
Application for registration under Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(See Rule 3)
I ................................................ (full Name), son of .................................... (full name) hereby apply for the grant of a registration certificate under Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 and furnish following particular for that purpose-
I do hereby declare that the particular furnished in this application are correct and complete to the best of my knowledge and belief.
5. Form PT-IA of Bihar Profession Tax Rules, 2011 shall be substituted by the following :-
FORM PT- IA
Application for enrollment under second proviso to Section 5 and Section 6(2) of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(See Rule 4)
I ................................................... (full Name), son of ...................................... (full name) hereby apply for the grant of a registration certificate under Section 5 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 and furnish following particular for that purpose-
I do hereby declare that the particulars furnished in this application are correct and complete to the best of my knowledge and belief.
6. Form PT-X of Bihar Profession Tax Rules, 2011 shall be substituted by the following:-
(Rupees ...................)
(Rupees)
By the order of Governor of Bihar,
Dr. Pratima,
Secretary-Cum-Commissioner State Tax.