28 December 2009
Professional Tax Sec. 12 : Payment of tax (1) The tax or penalty or any other amount payable under this Act shall be paid in the prescribed manner. (2) The amount of tax deducted by an employer from the [salary or wage] of his employees shall be paid by treasury challan within ten days of the end of the month for which the deduction has been made. (3) The amount of tax due from persons other than employers shall be paid for every year : (a) in respect of a person registered before the commencement of a year or registered on or before 31st August of a year. Before 30th September of the year. (b) in respect of a person who is registered after 31st August of a year. Within thirty days of the date of registration.
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