State Act

The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011

6. Payment of tax - The amount of tax due from the assessees for each quarter as specified in their enrolment certificate shall be paid; - (a) before 30th June; in respect of an assessee who stands enrolled immediately before the commencement of a year or is enrolled on or before the 31st May of a year; (b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner; and (c) for all other such assessee, other than the assesses mentioned in entry no. 1 of the Schedule; by the fifteenth day of the month after the expiry of a quarter. Explanation – The tax payable under this Act, read with the Schedule shall be charged on monthly basis, but shall be paid by the fifteenth day of the month after the expiry of a quarter.