Income tax

Dear Experts,

As per new financial year 2018-19 new development tax imposed by government which having salary 30000/- or more than 30000/-.my question is if the partnership firm having 8 employee (factory act not implement that firm which is less than 10 employee) is it mandatary to emloyer which is registered or not registered under factory act to deposit development tax 200 pm  if mandatary then how this tax deposit monthly.